Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States
This Statement provides guidance on reporting in a client-prepared document on— a. Condensed financial statements (either for an annual or an interim period) that are derived from audited financial statements of a public entity that is required...
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...
Investments, Foreign -- Law and legislation -- United States;Business enterprises, Foreign -- United States;Taxation -- Law and legislation -- United States;
