Petroleum industry and trade -- United States -- Auditing -- Periodicals;Petroleum industry and trade -- United States -- Accounting -- Periodicals;Gas industry -- United States -- Auditing -- Periodicals;Gas industry -- United States -- Accounting...
Petroleum industry and trade -- United States -- Accounting;Oil industry -- United States -- Accounting;Petroleum law and legislation -- United States;
Petroleum industry and trade -- United States -- Auditing -- Periodicals;Petroleum industry and trade -- United States -- Accounting -- Periodicals;Gas industry -- United States -- Auditing -- Periodicals;Gas industry -- United States -- Accounting...
United States Steel Corporation;Depreciation;Replacement of industrial equipment -- Accounting
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with...
Auditing -- Standards -- United States;Financial statements -- United States;Accounting -- Estimates;
This Statement provides guidance to auditors on obtaining and evaluating sufficient competent evidential matter to support significant accounting estimates in an audit of financial statements in accord-ance with generally accepted auditing...