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...
Homeowners' associations -- United States -- Auditing -- Periodicals;Homeowners' associations -- United States -- Accounting -- Periodicals;Condominium associations -- United States -- Auditing -- Periodicals;Condominium associations -- United...
Auditing -- Standards -- United States;Financial statements, Interim -- Standards -- United States;
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such...
Accounting -- Southern states -- History;Bookkeeping -- Southern states -- History;Plantations -- Louisiana -- History;Minor, William J.
Very little information exists on the accounting methods and procedures of the great cotton and sugar plantations in the Southeastern United States during the period preceding the Civil War. Fortunately, one sugar planter, William J. Minor of...
Auditing -- Standards -- United States;Financial statements -- United States -- Auditing
The Financial Accounting Standards Board (FASB) develops standards for financial reporting, including standards for financial statements and for certain other information supplementary to financial statements.1 This Statement provides the...
Books reviewed are: V. A. Mazdorov, History of Accounting Evolution in USSR (1917-1972) Reviewed by Yoshiro Kimizuka and Akira Mori; kazuo Kawahara, The Bookkeeping Methods of the Edo Era in Japan, Reviewed by Ryoji Inouye; Shigeo Aoki, editor,...
Credit unions -- United States -- Auditing -- Periodicals;Credit unions -- Accounting -- Standards -- United States -- Periodicals;Bank examination -- Standards -- United States -- Periodicals;
The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the latter 18th and early 19th centuries--twenty-seven years. Topics covered include entries in dual currency, composition of journal entries, method of...