An English and Swedish Dictionary - 2 Angebote vergleichen
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An English and Swedish Dictionary (2004)
EN PB NW RPISBN: 9781234387013 bzw. 1234387018, in Englisch, RareBooksClub, Taschenbuch, neu, Nachdruck.
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Von Händler/Antiquariat, BuySomeBooks [52360437], Las Vegas, NV, U.S.A.
This item is printed on demand. 44 pages. OCLC Number: (OCoLC)77527052 Subject: Financial statements -- United States. Excerpt: . . . and auditing guidance on how to satisfy the financial reporting characteristics in SFFAC No. 1 as it relates to the disclosure of restatements would have been helpful. Regardless, as discussed later in the report, several agencies included information in their restatement disclosures that improved the transparency of the restatement. Given the issues we identified in our review of restatements reported in fiscal year 2004 financial statements, we believe it would be appropriate to offer more explicit or detailed guidance for how agency management and their respective auditors should disclose restatements. Specifically, although SFFAS No. 21 required that the nature of an error in previously issued financial statements and the effect of its correction on relevant balances be disclosed, the standard did not provide a detailed explanation of the type of information that should be disclosed or what the nature of an error means. OMB Bulletin No. 01-09, which specifies the form and content for federal financial statements, also did not provide specific guidance on how an agencys management should disclose restatement information in its financial statements. As for the auditors disclosure of the agencys restatements in its audit report, AU section 561 only stated that the audit report usually should refer to the note to the financial statements that describes the restatement. Thus, if for no other reason than avoiding interpretation issues as to how much disclosure and in what form is appropriate, we believe that guidance to agency auditors should be enhanced to attain some added level of uniform treatment regarding the disclosure of restatements. We identified the following four issues related to the agencies reporting of Issues Regarding Agencies the restatements. Restatement Disclosures While guidance available during fiscal year 2004 did not expressly require Labeling. . . This item ships from La Vergne,TN.
Von Händler/Antiquariat, BuySomeBooks [52360437], Las Vegas, NV, U.S.A.
This item is printed on demand. 44 pages. OCLC Number: (OCoLC)77527052 Subject: Financial statements -- United States. Excerpt: . . . and auditing guidance on how to satisfy the financial reporting characteristics in SFFAC No. 1 as it relates to the disclosure of restatements would have been helpful. Regardless, as discussed later in the report, several agencies included information in their restatement disclosures that improved the transparency of the restatement. Given the issues we identified in our review of restatements reported in fiscal year 2004 financial statements, we believe it would be appropriate to offer more explicit or detailed guidance for how agency management and their respective auditors should disclose restatements. Specifically, although SFFAS No. 21 required that the nature of an error in previously issued financial statements and the effect of its correction on relevant balances be disclosed, the standard did not provide a detailed explanation of the type of information that should be disclosed or what the nature of an error means. OMB Bulletin No. 01-09, which specifies the form and content for federal financial statements, also did not provide specific guidance on how an agencys management should disclose restatement information in its financial statements. As for the auditors disclosure of the agencys restatements in its audit report, AU section 561 only stated that the audit report usually should refer to the note to the financial statements that describes the restatement. Thus, if for no other reason than avoiding interpretation issues as to how much disclosure and in what form is appropriate, we believe that guidance to agency auditors should be enhanced to attain some added level of uniform treatment regarding the disclosure of restatements. We identified the following four issues related to the agencies reporting of Issues Regarding Agencies the restatements. Restatement Disclosures While guidance available during fiscal year 2004 did not expressly require Labeling. . . This item ships from La Vergne,TN.
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