Journal of Accountancy, Հատոր 77American Institute of Certified Public Accountants, 1944 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 15
... basis of a prior year's settlement were applied to the current year , there should be included a statement as to the approximate effect of the difference upon the net income and the reasons for provision of the lesser amount . There is ...
... basis of a prior year's settlement were applied to the current year , there should be included a statement as to the approximate effect of the difference upon the net income and the reasons for provision of the lesser amount . There is ...
Էջ 276
... basis of $ 1,000 , representing the cost of assets originally purchased by the shareholders and transferred to the corporation in a tax - free exchange , and that other net as- sets , representing accumulated earnings , amount to ...
... basis of $ 1,000 , representing the cost of assets originally purchased by the shareholders and transferred to the corporation in a tax - free exchange , and that other net as- sets , representing accumulated earnings , amount to ...
Էջ 327
... basis , ( b ) a composite basis , and ( c ) a group basis ; how are the provisions for deprecia- tion calculated and how are retirements of property dealt with under each ? Answer ( a ) The unit basis is depreciation provided on ...
... basis , ( b ) a composite basis , and ( c ) a group basis ; how are the provisions for deprecia- tion calculated and how are retirements of property dealt with under each ? Answer ( a ) The unit basis is depreciation provided on ...
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
Այլ խմբագրություններ - View all
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