APB 18 Definition

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APB 18 is the Accounting Principles Board Equity Method of Accounting for Investments in Common Stock.

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MANAGEMENT REPRESENTATION LETTER is a letter addressed to the auditor, signed by the client's chief executive officer and chief financial officer. During an audit, management makes many representations to the auditor. Written representations from management in the letter confirm oral representations given to the auditor, document the continuing appropriateness of such representations, and reduce the possibility of misunderstanding.

RUBLE (ROUBLE, RUBLEI) is a currency of Russia, Tajikistan, Tatarstan, and Transnistria.

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