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amounts in the financial statements [5 entries]
  1. amounts in the financial statements    財務諸表の金額
  2. basis of arriving at the amounts at which depreciable assets are stated in the financial statements    財務諸表に記載している減価償却資産価額の算定基準
  3. examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements    財務諸表の金額及び開示事項について、証拠資料を試査により検証すること
  4. in cases involving companies that are required to prepare consolidated financial statements where listing information for understanding the revenue amounts in the fiscal year under review and subsequent fiscal years is rationally deemed not necessary    連結計算書類の作成義務のある会社で、当事業年度及び翌事業年度以降の収益の金額を理解するための情報の注記を要しないと合理的に判断される場合
  5. to require changes in the amounts to be included in financial statements    財務諸表に含まれる数値の変更を必要とする
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