Credit unions -- United States -- Auditing -- Periodicals;Credit unions -- Accounting -- Standards -- United States -- Periodicals;Bank examination -- Standards -- United States -- Periodicals;
Numerous critics of accounting education have suggested that students graduating from accounting programs are well-trained but poorly educated. One reason that this may be occurring is that accounting education has become increasingly...
Asset valuation has been discussed in the accounting and economic literature for most of the twentieth century. In the literature, discussions ranged from advocating only historical costing to the use of current value accounting exclusively. This...
Auditing -- Standards -- United States;Related party transactions -- United States -- Accounting;Disclosure in accounting
This Statement provides guidance on procedures that should be considered by the auditor when he is performing an examination of financial statements in accordance with generally accepted auditing standards to identify related party transactions and...