Insurance -- Accounting -- Law and legislation -- United States;Insurance -- Accounting -- Standards -- United States;Disclosure in accounting -- Standards -- United States
Corporations -- France -- Accounting;Accounting -- Law and legislation -- France
The first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights the...
This paper examines the probative capacity of accounting records as explicated in the accounting literature of early-modern Spain. Several early examples of Hispanic legal texts constitute the principal sources. The chief findings to emerge from...
Auditing -- Standards -- United States;Accounting -- Law and legislation;Auditing -- Law and legislation
This Statement provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself as to the financial accounting and reporting for such matters when he is...