Subject to opinion

An auditor's opinion reflecting acceptance of a company's financial statements subject to pervasive uncertainty that cannot be adequately measured, such as information relating to the value of inventories, reserves for losses, or other matters subject to judgment. The New York Times Financial Glossary

Financial and business terms. 2012.

Look at other dictionaries:

  • Subject to opinion — оценка аудитором некоторых финансовых показателей компании на основе его субъективных суждений. Такой подход применяется к показателям, которые не могут быть адекватно оценены иным образом. См. также: Заключения аудиторов Финансовый словарь Финам …   Финансовый словарь

  • subject to opinion — An auditor s opinion reflecting acceptance of a company s financial statements subject to pervasive uncertainty that cannot be adequately measured, such as information relating to the value of inventories ( inventory), reserves for losses, or… …   Financial and business terms

  • Opinion leadership — is a concept that arises out of the theory of two step flow of communication propounded by Paul Lazarsfeld and Elihu Katz. This theory is one of several models that try to explain the diffusion of innovations, ideas, or commercial products. The… …   Wikipedia

  • Opinion evidence — refers to evidence of what the witness thinks, believes, or infers in regard to facts, as distinguished from personal knowledge of the facts themselves.[1] In common law jurisdictions the general rule is that a witness is supposed to testify as… …   Wikipedia

  • opinion poll — UK US noun [C] MARKETING, POLITICS ► a process in which people are asked for their opinions about a subject or person: »An opinion poll revealed that only 40% of local people were in favour of the project. in the opinion polls »At that stage the… …   Financial and business terms

  • opinion poll — opinion polls N COUNT An opinion poll involves asking people s opinions on a particular subject, especially one concerning politics. Nearly three quarters of people questioned in an opinion poll agreed with the government s decision. Syn: poll …   English dictionary

  • Opinion polling for the United Kingdom general election, 2010 — In the run up to the general election of 2010, several polling organisations carried out opinion polling in regards to voting intention in Great Britain (i.e. the UK excluding Northern Ireland, which is usually excluded from such voting intention …   Wikipedia

  • opinion — [[t]əpɪ̱njən[/t]] ♦♦ opinions 1) N COUNT: oft poss N, N that Your opinion about something is what you think or believe about it. I wasn t asking for your opinion, Dick... He held the opinion that a government should think before introducing a tax …   English dictionary

  • opinion — noun 1 (C) your ideas or beliefs about a particular subject (+ about): Sarah s parents have strong opinions about divorce. (+ on): I went to my boss to ask him for his opinion on the matter. (+ of): What s your opinion of her as a teacher? | the… …   Longman dictionary of contemporary English

  • Opinion piece — An opinion piece is an article, published in a newspaper or magazine, that mainly reflects the author s opinion about the subject. Opinion pieces are featured in many periodicals. Contents 1 Editorials 2 Columns 3 Op eds 4 …   Wikipedia

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