accountant's liability
41Deferral — For other uses, see Deferral (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …
42Bolam v. Friern Hospital Management Committee — Bolam v Friern Hospital Management Committee ( [1957] 1 WLR 583) is an English tort law case that lays down the typical rule for assessing the appropriate standard of reasonable care in negligence: the Bolam test . Where the defendant has… …
43Ultramares Corporation v. Touche — Ultramares Corporation v. Touche, 174 N.E. 441 (1931) is a US tort law case regarding negligent misstatement, decided by Cardozo CJ. It contained the now famous line on floodgates that the law should not admit to a liability in an indeterminate… …
44Financial statements — (or financial reports) are formal records of a business financial activities. In British English, including United Kingdom company law, financial statements are often referred to as accounts, although the term financial statements is also used,… …
45Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by …
46Institute of Chartered Accountants in England & Wales — The Institute of Chartered Accountants in England Wales (ICAEW) was established by a Royal Charter in 1880.Perks, R.W.(1993): Accounting and Society . Chapman Hall (London); ISBN 0412473305. p.16] It has over 130,000 members. Over 15,000 of these …
47Corporate resolution — A corporate resolution is a corporate action, sometimes in the form of a legal document, that will be voted on or has been voted on at a meeting of the board of directors for a corporation. The resolution could also be in the form of a corporate… …
48Chartered Engineer (UK) — In the United Kingdom, a Chartered Engineer is an engineer registered with Engineering Council UK (the British regulatory body for engineers). Contemporary Chartered Engineers are master s degree qualified and have gained professional… …
49Andersen (Société) — Pour les articles homonymes, voir Andersen. Logo de Andersen (société) Création Fonda …
50Andersen (societe) — Andersen (société) Pour les articles homonymes, voir Andersen. Logo de Andersen (société) Création Fonda …
