circumstance for emphasis of matter1 [AUD] Emphasis of matter Required 1) After Basis 2) heading "Emphasis of Matter" 3) refer in FS note, change in detail 4) opinion is not modified Circumstances for Emphasis of matter 1. GAAS required 1) inconsistency in application of GAAP GAAP to GAAP > UM +EM - new accounting principle is GAAP - change is proper - disclosueres adequate - justified * changes in estimate, reclassification > UM (EM x) Correction of Error.. 2024. 3. 15. 이전 1 다음 반응형
