Legal Opinions and Accountant Certifications, Volume 1Practising Law Institute, 1975 - Accountants |
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Page 152
... accounting records and such other auditing procedures as we considered necessary in the circumstances . We did not examine the financial statements of National Equip- ment Rental , Ltd. for 1970. These statements were examined by other ...
... accounting records and such other auditing procedures as we considered necessary in the circumstances . We did not examine the financial statements of National Equip- ment Rental , Ltd. for 1970. These statements were examined by other ...
Page 286
... accounting principles , and fairly pre- sent ... " the prescribed information ; do those words mean that the financial statements fairly present the information because they are prepared in conformity with generally accepted accounting ...
... accounting principles , and fairly pre- sent ... " the prescribed information ; do those words mean that the financial statements fairly present the information because they are prepared in conformity with generally accepted accounting ...
Page 373
... accounting purposes a ) Taxable transaction for taxes b ) Nontaxable transaction deferred taxes current provision - ยท provision for ( 2 ) No gain or loss recognized for accounting purposes a ) Taxable transaction increased accounting ...
... accounting purposes a ) Taxable transaction for taxes b ) Nontaxable transaction deferred taxes current provision - ยท provision for ( 2 ) No gain or loss recognized for accounting purposes a ) Taxable transaction increased accounting ...
Contents
LEGAL OPINIONS AND ACCOUNTANT CERTIFICATIONS | 8 |
The Formal Opinion Letter | 17 |
4 | 65 |
Copyright | |
17 other sections not shown
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accounting action additional adviser Agent Agreement alleges amended amount applicable assets Association attorney audit authority basis believe certificate client Code Commission common stock Company complaint conduct connection considered corporation counsel Court damages defendants determination directors disclosure distribution documents duty effect evidence examination Exchange exemption existing facts Federal filed further give given Glen Alden income interest Internal Revenue Internal Revenue Code investment involved issued issuer lawyer letter liability Limited Partners limited partnership loss material matter McCrory meaning merger Note offering officer operations opinion person position practice preparation present prior proceedings professional proposed purchase pursuant question Rapid reasonable receivable referred registration regulations represent respect responsibility result Rule Schenley securities Securities Act Service shares standards statements stockholders subsidiaries tion transaction United Valley violation York