Financial Statements, Who Needs ThemCorcoran, A WLeininger, W E JCorcoran, A.W. and Leininger, W.E.Jr. (1970), 'Financial statements - who needs them?', F inancial E xecutive, August, pp. 34-38, 45-47.
aperson who rely on the financial statements in making decisions also need to understand these principles so they can better understand the nature of the statements as well as their limitations 在也做决定方面依赖财务报告的人需要理解这些原则所以他们更好地可以理解自然像他们的限制一样好地的声明的 [...
An accountant who had begun an audit of the financial statements of a nonpublic entity was asked to change the engagement to a review because of a restriction on the scope of the audit. If there is reasonable justification for the change, the accountant’s review report should include ...
Owners are typically the most interested user of financial statements. Not only do owners have an interest in profits, but also in the amount of money they retain for personal income. This information comes from the income statement. Owners want to know how much capital the business consumed in...
结果1 题目 A decision maker who wants to understand a company's financial statements must carefully read the notes to the financial statements because the notes provide useful supplemental information. 相关知识点: 试题来源: 解析 正确 反馈 收藏 ...
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GAAP is not law, though violating GAAP can have costly ramifications. Errors and omissions can impact a company's credibility with lenders, investors, and other parties who rely on financial statements for an accurate picture of a company's finances. The SEC does not take a kind view of comp...
Internal users of financial statements fall into three main groups: management, owners and, sometimes, employees. In many small businesses, the owners are the managers. The key users of financial information in a partnership, for instance, are usually the partners themselves. ...
An auditor who was engaged to perform an audit of the financial statements of a nonpublic entity has been asked by the client to refrain from performing various audit procedures and change the nature of the engagement to a review of the financial statements in accordance with standards established...
Enron went to great lengths to enhance its financial statements, hide its fraudulent activity, and report complex organizational structures to both confuse investors and conceal facts. The causes of the Enron scandal include but are not limited to the factors below. ...