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There are two versions of the CAS Disclosure Statement: DS-1 applies to commercial companies while DS-2 applies to educational institutions. In some instances, a contract may be exempt from CAS standards: Contracts awarded to small businesses are exempt from CAS, regardless of contract size. Any contract less than US$750,000 is always exempt.
Financial statement assertions. It is stated in ISA 315 (paragraph A.124) that the auditor should use assertions for classes of transactions, account balances, and presentation and disclosures in sufficient detail to form a basis for the assessment of risks of material misstatement and the design and performance of further audit procedures.
Misconduct. v. t. e. In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement ...
A franchise disclosure document ( FDD) is a legal document which is presented to prospective buyers of franchises in the pre-sale disclosure process in the United States. It was originally known as the Uniform Franchise Offering Circular ( UFOC) ( or uniform franchise disclosure document ), prior to revisions made by the Federal Trade ...
Non-disclosure agreement. A non-disclosure agreement ( NDA ), also known as a confidentiality agreement ( CA ), confidential disclosure agreement ( CDA ), proprietary information agreement ( PIA ), or secrecy agreement ( SA ), is a legal contract or part of a contract between at least two parties that outlines confidential material, knowledge ...
In common law jurisdictions, a misrepresentation is a false or misleading [1] statement of fact made during negotiations by one party to another, the statement then inducing that other party to enter into a contract. [2] [3] The misled party may normally rescind the contract, and sometimes may be awarded damages as well (or instead of rescission).
Website. law .fiu .edu. The Florida International University College of Law is the law school of Florida International University, located in Miami, Florida in the United States. The law school is accredited by the American Bar Association, and is the only public law school in South Florida. FIU College of Law is the third highest ranked law ...
L.Ed — Lawyers' Edition. L.Ed.2d — Lawyers 2nd Edition. LJ – Postnominals of a Lord or Lady Justice of Appeal (United Kingdom) LJJ – Postnominals of Lords or Ladies Justice of Appeal, plural (United Kingdom) LL.B. – Legum Baccalaureus — Bachelor of Laws. LLC — Limited liability company. LL.D. – Legum Doctor — Doctor of Law.
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