Features - Evaluating Audit Differences - SAS 89 and subsequent interpretations have made both auditors and management more aware of the importance of materiality when considering whether misstatements should be booked. The authors provide guidance and advice on how to determine whether material audit differences might give rise to audit adjustments.
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|Authors:||Ratcliffe, Thomas A. ; Grice Sr, John Stephen|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 72.2002, 1, p. 28-35
Ratcliffe, Thomas A., (2000)
Ratcliffe, Thomas A., (1999)
Features - The CPA Journal Millennium Series - Transfers of Assets to a Not-for-Profit Organization that Raises or Holds Contributions: SFAS No 136 - Not-for-profits often use intermediaries, such as foundations, for fund-raising. This raises the issue of how and when revenue should be recognized by the not-for-profit. FASB Interpretation No 42 was a half-hearted attempt to deal with the issue; ...
Grice Sr, John Stephen, (2000)
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