Journal of Accountancy, Հատոր 77American Institute of Certified Public Accountants, 1944 |
From inside the book
Արդյունքներ 77–ի 1-ից 3-ը:
Էջ 103
... amount than the tax- payer's actual average base - period net income , then such taxpayer has thereby estab- lished that " its average base - period net in- come is an inadequate standard of normal earnings because " of the said events ...
... amount than the tax- payer's actual average base - period net income , then such taxpayer has thereby estab- lished that " its average base - period net in- come is an inadequate standard of normal earnings because " of the said events ...
Էջ 165
... amount or amounts to be paid to the contractor by reason of the total or partial termination of work pursuant to this Article , which amount or amounts may include a reasonable allowance for profit , and the government shall pay the agreed ...
... amount or amounts to be paid to the contractor by reason of the total or partial termination of work pursuant to this Article , which amount or amounts may include a reasonable allowance for profit , and the government shall pay the agreed ...
Էջ 337
... amount should be removed from the books of the company , what is the appropriate accounting method of effecting that removal ? The chief accountant for the Commission first states the relevant accounting principle : " I believe that the ...
... amount should be removed from the books of the company , what is the appropriate accounting method of effecting that removal ? The chief accountant for the Commission first states the relevant accounting principle : " I believe that the ...
Բովանդակություն
Managing Editor | 1 |
Contractors Problems in Termination of Contracts By J H Barrett | 7 |
Provision for Renegotiation in Financial Statements Accounting Research Bulletin | 13 |
Հեղինակային իրավունք | |
12 այլ բաժինները չեն ցուցադրվում
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Common terms and phrases
adjustment American Institute amortization amount applicable assets audit balance-sheet base period basis Board capital cash cent certified public accountants charges claims client Commission committee Congress contractor contracts corporation countants current assets current liabilities December 31 deduction Department depreciation determination dividends earnings effect employees examination excess excess-profits expenses federal filed financial statements included income income statement income-tax independent Institute of Accountants interest Internal Revenue Code inventory issued JOURNAL OF ACCOUNTANCY June 30 justment liability LIFO ment method net income Office operating original cost paid payment practice preferred stock present principles prior problems procedure production profits provisions purpose question reasonable refund regulations renegotiation reserve result Revenue rule salary Section 722 settlement surplus Tax Court taxable taxpayer termina termination tion transactions Treasury trust utility Victory tax wage