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- W4361825592 abstract "AU-C 708 offers the auditor guidance on how to evaluate and address in the report inconsistencies of financial statements between periods. Adoption of an accounting principle from the applicable financial reporting framework that differs from the one used in the prior period. An example is a change from the straight-line method to the declining balance method of depreciation for all newly acquired assets in a class. An investee accounted for by the equity method may change an accounting principle. If this change causes a material lack of comparability in the financial statements of the investor, the auditor should add an emphasis-of-matter paragraph to the auditor's report. A change in estimate that is achieved by changing an accounting principle. A change in an entity's policy for determining which items are treated as cash equivalents." @default.
- W4361825592 created "2023-04-05" @default.
- W4361825592 date "2023-03-31" @default.
- W4361825592 modified "2023-09-27" @default.
- W4361825592 title "AU‐C 708 Consistency of Financial Statements" @default.
- W4361825592 doi "https://doi.org/10.1002/9781394152735.ch35" @default.
- W4361825592 hasPublicationYear "2023" @default.
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