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Illustrations of the disclosure of unaudited financial information in audited financial statements

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American Institute of Certified Public Accountants, 1977 - Business & Economics - 120 pages

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Contents

SCOPE PURPOSE OF THE SURVEY
1
FINANCIAL INFORMATION FOR THE FOURTH QUARTER
27
REPLACEMENT COST INFORMATION
37
Copyright

6 other sections not shown

Common terms and phrases

accumulated depreciation acquisition addition adjustments amortization amounts Annual Report applicable approximately assets Auditing Standards August 31 balance sheet cash changes common share common stock COMPANY Notes Company's consolidated CORPORATION Notes cost of inventories cost of sales current costs current replacement cost December 25 December 31 depreciation expense determined disclosed disclosure discontinued operations Earnings per share Eckerd Drugs ended December 31 equity estimated replacement cost Exchange Commission filed financial information Financial Statements Note fourth quarter funds historical cost included income taxes increased independent accountant Information Unaudited investment investors liabilities LIFO method Notes to Financial period plant and equipment presented prior procedures productive capacity purchase Quarter Ended quarterly data Quarterly Financial Data Rainier Brewing Company registrants Regulation S-X replacement cost data replacement cost information results of operations revenues rule Securities and Exchange September 30 shareholders subsidiary Three Months Ended tion unaudited financial unaudited replacement cost year-end

Bibliographic information

QR code for Illustrations of the disclosure of unaudited financial information in audited financial statements
TitleIllustrations of the disclosure of unaudited financial information in audited financial statements
Volume 13 of Financial report survey
AuthorsHortense Goodman, Leonard Lorensen, American Institute of Certified Public Accountants
PublisherAmerican Institute of Certified Public Accountants, 1977
Original fromthe University of Michigan
Digitized6 Nov 2010
Length120 pages
Subjects ›  › 

Auditing
Business & Economics / Accounting / Financial
Business & Economics / Accounting / General
Business & Economics / Auditing
Disclosure in accounting
Financial statements
  
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