qualified report

См. также в других словарях:

• qualified opinion — Term used to describe the opinion letter accompanying audited financial statements in which the CPA reports the same information as in the unqualified opinion with one or more additions. The additional information describes either (1) one or more …   Financial and business terms

• qualified — qual‧i‧fied [ˈkwɒlfaɪd ǁ ˈkwɑː ] adjective 1. having suitable knowledge, experience, or qualifications, especially for a particular job: • highly qualified engineering staff 2. qualified agreement, approval etc is limited in some way, because… …   Financial and business terms

• Qualified Production Activities Income — is a class of income which is entitled to favored tax treatment under Section 199 of the United States Internal Revenue Code. [26 U.S.C. 199.] History Former section 114 of the United States Internal Revenue Code excluded extraterritorial income… …   Wikipedia

• report — n 1 Report, rumor, gossip, hearsay are comparable when they mean common talk or an instance of it that spreads rapidly. Report is the most general and least explicit of these terms; it need not imply an authentic basis for the common talk, but it …   New Dictionary of Synonyms

• qualified — adjective 1 having suitable knowledge, experience, or qualifications, especially for a particular job: a qualified accountant | highly qualified engineering staff | qualified to do sth: He s qualified to teach in elementary school, but not in… …   Longman dictionary of contemporary English

• qualified audit report — An auditors report in which some qualification of the financial statements is required because (a) the auditor feels there is a limitation on the scope of the audit examination or (b) the auditor disagrees with the treatment or disclosure of a… …   Accounting dictionary

• Report of the Royal Commission on Trade Unions and Employers' Associations — The Report of the Royal Commission on Trade Unions and Employers’ Associations (1968) Cmnd 3623, known as the Donovan Report , was an inquiry into the system of collective UK labour law, chaired by Lord Donovan and heavily influenced by one if… …   Wikipedia

• Qualified privilege — The defense of qualified privilege permits persons in positions of authority or trust to make statements or relay or report statements that would be considered slander and libel if made by anyone else. In New Zealand and Ontario, for instance,… …   Wikipedia

• qualified opinion — A statement in an audit report accompanying financial statements which expresses exceptions or qualifications to certain items in financial statements + Qualified opinion: The financial statements are presented fairly in accordance with GAAP… …   Black's law dictionary

• Qualified Accounts —    The published balance sheet and accounts of a company, in which the auditors report expresses any reservations as to whether a true and fair view of the company s activities has been presented …   Financial and business terms

• Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia