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assertions
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The answer ASSERTIONS has 4 possible clue(s) in existing crosswords.
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The word ASSERTIONS is VALID in some board games. Check ASSERTIONS in word games in Scrabble, Words With Friends, see scores, anagrams etc.
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Definitions of assertions in various dictionaries:
noun - a declaration that is made emphatically (as if no supporting evidence were necessary)
noun - the act of affirming or asserting or stating something
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Keep reading for additional results and analysis below.
Possible Crossword Clues |
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They're said to be positive |
Is their state meant to sound so positive? |
Positive statements |
Evict from service stations for opinions |
Last Seen in these Crosswords & Puzzles |
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Feb 22 2019 Irish Times (Crosaire) |
May 20 2010 Irish Times (Crosaire) |
Nov 2 2004 The Telegraph - Quick |
Mar 1 2002 Irish Times (Crosaire) |
Possible Dictionary Clues |
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Plural form of assertion. |
a confident and forceful statement of fact or belief. |
A confident and forceful statement of fact or belief. |
Assertions might refer to |
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Assertions might be related to |
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Management assertions or financial statement assertions are the implicit or explicit assertions that the preparer of financial statements (management) is making to its users. Financial statements include assertions related to the recognition, measurement, presentation, and disclosure of the financial information contained within such statements. The role of the auditor in a financial statement audit is to obtain evidence as to whether management's assertions can be supported.Both United States and International auditing standards include guidance related to financial statement assertions. The PCAOB and the IFAC address financial statement assertions in AS 15 and ISA 315, respectively. Auditors generally classify assertions into three categories: * Transactions and events * Occurrence — the transactions recorded have actually taken place. * Completeness — all transactions that should have been recorded have been recorded. * Accuracy — the transactions were recorded at the appropriate amounts. * Cutoff — the transactions have been recorded in the correct accounting period. * Classification — the transactions have been recorded in the appropriate caption. * Accounts balances as of period end * Existence — assets, liabilities and equity balances exist. * Rights and Obligations — the entity legally controls rights to its assets and its liabilities faithfully represent its obligations. * Completeness — all balances that should have been recorded have been recorded. * Valuation and Allocation — balances that are included in the financial statements are appropriately valued and allocation adjustments are appropriately recorded. * Presentation and disclosure * Occurrence — the transactions and disclosures have actually occurred. * Rights and Obligations — the transactions and disclosures pertain to the entity. * Completeness — all disclosures have been included in the financial statements. * Classification — financial statements are clear and appropriately presented. * Accuracy and Valuation — information is disclosed at the appropriate amounts. |