His interrogation also revealed that all the respondent did was to place before the committee what was stated in the appellant's financial statements, without clarifying the significance of the accounting record in these reports, and with the expectation that the appeals committee would attribute to that record a meaning that is not necessarily consistent with the accepted accounting principles.
See Mr. Barak's cross-examination on pages 154, lines 18-23, pages 155-156, and page 157, lines 1-8:
Q: Okay. In your daily practice, do you deal with accounting standards, auditing?
A: Nope.
Q: I ask this because in your affidavit in paragraph 33 you are trying to learn from the financial statements that Ashdar submitted, you are actually claiming that the classification of the right in Ashdar's financial statements supports the fact that it is a lease right as built in the Real Estate Taxation Law, right? You make such a claim.
A: Okay, if I claim then I saw the,
Q: On the basis of what professional knowledge can you actually make such a claim if you are not an accountant, do not deal with auditing, do not deal with accounting standards, on the basis of what knowledge can you make such a claim?
A: First of all, even at the level of the real estate tax supervisor, they are exposed to financial statements and balance sheets,
Q: are exposed to them.
A: Exposed and know how to relate to them.
Q: Okay.
A: We analyze... Real estate according to balance sheets, etc., on a personal level, maybe I didn't mention, I also graduated from the Income Tax Inspectors Course, although many years ago, but I know how to look at balance sheets and financial reports.
Q: Yes, but our question is what does it mean... You referred in the affidavit, what significance do you attribute to this or that classification of the apartments in the financial statements, regarding this question I ask what is actually...