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specimen exam- cannavaro.com

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  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Kim Smith.
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  • September 4, 2021 at 1:03 pm #634282
    Noah098
    Member
    • Topics: 935
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    maam in this question the 15th question, why is option b wrong? why not unmodified opinion with emphasis fo matter paragraph if financial statements have been amended correctly and the matter is also fundamental to users understanding of financial statements

    September 4, 2021 at 6:27 pm #634329
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8312
    • ☆☆☆☆☆

    I don’t think the fact that a bad debt has been written off is fundamental to users understanding of the financial statements anymore than the fact that depreciation has been charged – or interest expensed – or anything, in fact, that has been adjusted.

    An EoM refers to a NOTE in the financial statements where a matter is disclosed in more detail – a GOOD example is a NON-adjusting event after the reporting date. I.E. financial statements have NOT been adjusted so it is necessary to draw to users attention a matter that will impact NEXT year’s financial statements.

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