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3．愛知工業大学研究報告 .B(1976-2007) >
17号 >
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http://hdl.handle.net/11133/622
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| Title: | 財務公表会計におけるU.S.制定法責任の論理 |
| Other Titles: | ザイム コウヒョウ カイケイ ニオケル U S セイテイホウ セキニン ノ ロンリ
Logic of U.S. statutes Liability on Financial Public Accounting |
| Authors: | 早川, 巌
HAYAKAWA, Iwao |
| Issue Date: | 31-Mar-1982 |
| Publisher: | 愛知工業大学 |
| Abstract: | Under the Federal Securities Laws of 1933 and 1934,public accountants may be subject to civil or criminal liability. Civil liability to third parties experiencing losses differs markedly as between the Acts of 1933 and 1934. The provisions of the 1933 Act are quite broad exceeding those under Common Law in several important ways. Accountants may be found liable if certified financial statements required by the Act are false or omit material facts. With relation to this Accountants' liability discuss in following. |
| URI: | http://hdl.handle.net/11133/622 |
| Appears in Collections: | 17号
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