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Historical financial statements. Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity.
The Audit Board of Indonesia (Indonesian: Badan Pemeriksa Keuangan Republik Indonesia, lit. 'Financial Audit Board of the Republic of Indonesia') is a high state body in Indonesia which is responsible for evaluation of management and accountability of state finances conducted by the central government, local governments, Bank Indonesia, state-owned enterprises, the Public Service Board, and ...
Emphasis of matter is a type of paragraph in an auditors' report on financial statements.Such a paragraph is added to indicate a matter which is disclosed appropriately in the notes forming part of the financial statements that the auditor considers is fundamental to the users' understanding of the financial statements.
Arthur Andersen LLP was an American accounting firm based in Chicago that provided auditing, tax advising, consulting and other professional services to large corporations. By 2001, it had become one of the world's largest multinational corporations and was one of the "Big Five" accounting firms (along with Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers).
Accrual accounting in the public sector is a method to present financial information on government operations. [1]: 45 [2]: 3 Under accrual accounting, income and expenditure transactions are recognized when they occur, regardless of when the associated cash payments are made.
Historical criticism (also known as the historical-critical method (HCM) or higher criticism, [1] in contrast to lower criticism or textual criticism [2]) is a branch of criticism that investigates the origins of ancient texts to understand "the world behind the text" [3] and emphasizes a process that "delays any assessment of scripture's truth and relevance until after the act of ...
Historical negationism, [1] [2] also called historical denialism, is falsification [3] [4] or distortion of the historical record. This is not the same as historical revisionism, a broader term that extends to newly evidenced, fairly reasoned academic reinterpretations of history. [5]
History (derived from Ancient Greek ἱστορία (historía) 'inquiry; knowledge acquired by investigation') [1] is the systematic study and documentation of the human past.