Pensions -- United States -- Auditing -- Forms;Employee fringe benefits -- United States -- Auditing -- Forms;Financial statements -- Standards -- United States;
This Statement is a codification of and supersedes Statements on Auditing Procedure Nos. 33 through 54 previously issued by the Committee on Auditing Procedure. It incorporates all of the substantive matters covered in those Statements. At the time...
Credit unions -- United States -- Auditing -- Periodicals;Credit unions -- Accounting -- Standards -- United States -- Periodicals;Bank examination -- Standards -- United States -- Periodicals;
Bank examination -- United States -- Periodicals;Savings and loan associations -- United States -- Auditing -- Periodicals;Savings and loan associations -- United States -- Accounting -- Periodicals;
Income accounting -- History;Financial statements -- History
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the...