...,审计师应当确定年报中,管理层关于营运部门的财务状况、结果的讨论和分析以及诸如关于公允价值计量和“非暂时性减值”(OTTI)的讨论等其他信息与财务报表是否一致。
基于60个网页-相关网页
...decline in annual earnings resulted primarily from two non-cash expense items: an other than temporary impairment (OTTI) charge for certain investment securities and an increase in provisions for loan loss related to rapidly deteriorating e...
基于8个网页-相关网页
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