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Subject: material acquisition of a business. gen. Документ PRSA guidanceDetermining the extent of testing (i.e., sample sizes) for a particular Key Control varies with the frequency with which the control operates. Controls may operate daily, weekly, monthly, semi-annually, annually or on a transactional basis. Controls over the recording a ***material acquisition of a business. Спасибо! |
| закупки предприятием материальных ресурсов ? |
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material acquisition of a business не о материальных ресурсах, а о приобретении бизнеса. М.б. приобретение существенной доли участия в бизнесе? (см. ..."material acquisition of a business or line of business...) |
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уточнение - крупное (значительное) приобретение (бизнеса) см. "This study of accounting for acquisitions took place in late 2009 and evaluated 20 ***acquisitions** that had been completed in 2008. All were ***material to the acquirer***. It assessed the quality of the information provided in the business review and the disclosures about" http://www.iasplus.com/uk/1001acquisitions.pdf |
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