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Our Regional corporations value transparency and integrity, and deliver financial documents tailored to each region's demographics based upon those principles and are generated according to generally accepted accounting procedures (GAAP) by licensed or certified auditing firms," said Metrokin.
Under the new rule, the retained earnings of the acquired credit union must be measured under generally accepted accounting procedures.
He also said the company's auditors, Ernst & Young, had signed off on all transactions and that they conformed with generally accepted accounting procedures.
The Raytheon documents, purported to be in compliance with Generally Accepted Accounting Procedures (GAAP), are in fact, unaudited and fail to account for hundreds of millions of dollars of balance sheet adjustments recognized by Washington Group and demonstrated in audit books provided to Raytheon Company that were prepared by the internationally recognized accounting firm, Deloitte & Touche.
According to the complaint, during the Class Period, defendants issued to the investing public financial statements and press releases concerning Aurora's financial condition and performance which were false, misleading, deceptive and failed to conform with both mandatory Securities and Exchange Commission ("SEC") guidelines and Generally Accepted Accounting Procedures ("GAAP").
2 -- (a) Nortel figures re-estimated to exclude external component sales, 1999 data changed from last year's report due to a move to US Generally Accepted Accounting Procedures.
Life insurers will produce generally accepted accounting procedures (GAAP) equity losses as a result of unrealized losses on debt instruments.
Revenue of the subsidiary will reflect only the fee charged by Netplex, whereas, prior periods included the gross billings of its members, as was required by generally accepted accounting procedures.