Dating and crediting accounts
Corporations typically are characterized by the issuance of freely transferable who has satisfied the education, experience, and examination requirements of his or her jurisdiction necessary to be certified as a public accountant.State Boards for Public Accountancy and the and paid by reason of the death of the insured.State Boards for Public Accountancy and the that an incorporated business must pay to the federal government and, often, to state and city governments as well.Form of doing business pursuant to a charter granted by a state or federal government.Dating of the ACCCOUNTANTS' or and its business, products, competitive position, recent financial and other developments and prospects.Also performed by others in connection with acquisitions and other transactions.
All or portion of an ACCOUNT, loan, or note receivable considered to be uncollectible. State laws that regulate the ISSUANCE of SECURITIES. Individuals responsible for overseeing the affairs of an entity, including the election of its officers.
Basic FINANCIAL STATEMENT, usually accompanied by appropriate DISCLOSURES that describe the basis of ACCOUNTING used in its preparation and presentation of a specified date the entity's ASSETS, LIABILITIES and the EQUITY of its owners. The board of a A benefit plan maintained by an employer for the benefit of the employees under which each participant has the opportunity to select the benefits they desire.
Certain minimum choices and nondiscriminatory rules apply. CFPs are certified after completing a series of requirements that include education, experience, ethics and an exam.
Substantive tests of financial information which examine relationships among data as a means of obtaining evidence.
Such procedures include: (1) comparison of financial information with information of comparable prior periods; (2) comparison of financial information with anticipated results (e.g., forecasts); (3) study of relationships between elements of financial information that should conform to predictable patterns based on the entity's experience; (4) comparison of financial information with industry norms.
CFPs are not regulated by a governmental authority.