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- Emphasis_of_matter abstract "Emphasis of matter is a type of paragraph in, or section of, an auditors' report on financial statements. Such a paragraph is added to indicate a significant uncertainty or other matter, which is disclosed appropriately in the notes forming part of the financial statements, but which the auditor considers is significant or important enough to warrant a mention in their report.An emphasis of matter paragraph does not qualify the auditors' opinion; in fact, such paragraphs typically begin by stating Without qualifying our report....Under the framework of the International Standards on Auditing (ISA), the emphasis of matter paragraph / section is placed after the opinion paragraph (and, consequently, towards the end of the report), in the auditor's report.".
- Emphasis_of_matter wikiPageID "26928753".
- Emphasis_of_matter wikiPageRevisionID "601836365".
- Emphasis_of_matter hasPhotoCollection Emphasis_of_matter.
- Emphasis_of_matter subject Category:Financial_statements.
- Emphasis_of_matter type Abstraction100002137.
- Emphasis_of_matter type CommercialDocument106472025.
- Emphasis_of_matter type Communication100033020.
- Emphasis_of_matter type Document106470073.
- Emphasis_of_matter type FinancialStatements.
- Emphasis_of_matter type Statement106516595.
- Emphasis_of_matter type Writing106362953.
- Emphasis_of_matter type WrittenCommunication106349220.
- Emphasis_of_matter comment "Emphasis of matter is a type of paragraph in, or section of, an auditors' report on financial statements.".
- Emphasis_of_matter label "Emphasis of matter".
- Emphasis_of_matter sameAs m.0bmgshy.
- Emphasis_of_matter sameAs Q5373973.
- Emphasis_of_matter sameAs Q5373973.
- Emphasis_of_matter sameAs Emphasis_of_matter.
- Emphasis_of_matter wasDerivedFrom Emphasis_of_matter?oldid=601836365.
- Emphasis_of_matter isPrimaryTopicOf Emphasis_of_matter.