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  • Rule: ActivityStreamsMapasEquivalentb3sb3sifpdbprdf-labelfacetshttp://dbpedia.org/resource/inference/rules/dbpedia#http://dbpedia.org/resource/inference/rules/opencyc#http://dbpedia.org/resource/inference/rules/umbel#http://dbpedia.org/resource/inference/rules/yago#http://dbpedia.org/schema/property_rules#http://www.ontologyportal.org/inference/rules/SUMO#http://www.ontologyportal.org/inference/rules/WordNet#http://www.w3.org/2002/07/owl#ldpoplwebskos-transurn:det:rdf:labelvirtrdf-labelvirtrdf-urlNone
    
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  • "Same As": Disabled (fastest) Apply to subjects only Apply to objects only Apply to both subjects and objects (recommended) Apply to subjects, objects and predicates (not recommended on big datasets) Apply to predicates only (special use cases only)

About: Emphasis of matter     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : yago:WikicatFinancialStatements, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)

Type: yago:Abstraction100002137yago:CommercialDocument106472025yago:Communication100033020yago:Document106470073yago:Writing106362953yago:WrittenCommunication106349220yago:Statement106516595yago:WikicatFinancialStatements New Facet based on Instances of this Class

Emphasis of matter is a type of paragraph in an auditors' report on financial statements. Such a paragraph is added to indicate a matter which is disclosed appropriately in the notes forming part of the financial statements that the auditor considers is fundamental to the users' understanding of the financial statements. An emphasis of matter paragraph indicates that the auditor's opinion is not modified with respect to the matter emphasized.