298 chapters · 3,311 sections in this title.
Ind. Code § 14-34-7-0.6 "Comparative balance sheet" defined
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Sec. 0.6. As used in this chapter, "comparative balance sheet" means item accounts from a number of the operator's successive yearly balance sheets arranged side by side in a single statement. As added by P.L.176-1995, SEC.9.
Ind. Code § 14-34-7-0.7 "Comparative income statement" defined
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Sec. 0.7. As used in this chapter, "comparative income statement" means an operator's income statement amounts for a number of successive yearly periods arranged side by side in a single statement. As added by P.L.176-1995, SEC.10.
Ind. Code § 14-34-7-1 "Liabilities" defined
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Sec. 1. As used in this chapter, "liabilities" means obligations to transfer assets or provide services to other entities in the future as a result of past transactions. The term does not include amounts that are required to be recorded for financial accounting purposes under Sta…
Ind. Code § 14-34-7-10 Report of public accounting consultant
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Sec. 10. (a) An applicant shall submit, in addition to the financial information required under section 4 of this chapter, a report prepared by a qualified independent public accounting consultant selected from a list of public accounting consultants approved by the director. The…