Wiley CPA Examination Review, Problems and SolutionsWiley, 1998 M06 12 - 1222 páginas Offers selected problems from all four examination sections
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Página 523
... period of change if the change affects that period only , or ( b ) the period of change and future periods if the change affects both . Paragraph 31 further states that a change in an estimate should not be accounted for by restat- ing ...
... period of change if the change affects that period only , or ( b ) the period of change and future periods if the change affects both . Paragraph 31 further states that a change in an estimate should not be accounted for by restat- ing ...
Página 542
... period extends over more than one reporting period , as in this case , APB 30 requires that the realized loss from operations of the discontinued segment during the phaseout period included in the current reporting period be reduced by ...
... period extends over more than one reporting period , as in this case , APB 30 requires that the realized loss from operations of the discontinued segment during the phaseout period included in the current reporting period be reduced by ...
Página 862
... period on the current period's BWIP and all work done in the current period on units completed and on EWIP . Forming's EWIP is 80 % com- plete . Spoiled units must be accounted for separately because Forming adds their cost only to the ...
... period on the current period's BWIP and all work done in the current period on units completed and on EWIP . Forming's EWIP is 80 % com- plete . Spoiled units must be accounted for separately because Forming adds their cost only to the ...
Contenido
AUDITING PROBLEMS AND SOLUTIONS | 11 |
Audit Sampling | 262 |
Professional Responsibilities | 268 |
Derechos de autor | |
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Otras ediciones - Ver todas
Wiley CPA Examination Review: Accounting and Reporting Taxation Managerial ... Patrick R. Delaney Vista de fragmentos - 1996 |
Términos y frases comunes
accepted accepted accounting principles accounting principles accounts payable accounts receivable agreement amount analytical procedures Answer d assessing control risk assets audit committee audit risk auditing procedures auditor auditor's report balance sheet bank bankruptcy client confirmation contract corporation correct cost creditor debt debtor December 31 depreciation determine disclosure documents effect employees engagement entity entity's estimated expense explanatory paragraph financial statement assertions financial statements fraud GAAP identify included income statement income tax incorrect internal control inventory invoices liability LIFO limited loss material misstatement ment method mortgage MULTIPLE-CHOICE net realizable value Objective Answer Sheet obtain operations partner partnership party payment payroll performed period principal prior recorded rect requirement responsibility result revenue sample security interest sold stockholders substantive tests swer tests of controls tion transactions trust unqualified opinion Yes Yes