Journal of Accountancy, Հատոր 116American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 52
... interest rates ) " among the firm's long - term liabilities . The only adjustment made to the income statement was for the implicit interest which was computed by multiplying the implied interest rate by the total lease liability . The ...
... interest rates ) " among the firm's long - term liabilities . The only adjustment made to the income statement was for the implicit interest which was computed by multiplying the implied interest rate by the total lease liability . The ...
Էջ 62
... interest ? b . Where the surviving partner acquires the deceased partner's interest , careful plan- ning is required to avoid doubling up on income . Example : A surviving partner acquires title to the entire partnership on the last day ...
... interest ? b . Where the surviving partner acquires the deceased partner's interest , careful plan- ning is required to avoid doubling up on income . Example : A surviving partner acquires title to the entire partnership on the last day ...
Էջ 76
... interest element allowable as interest and de- preciation allowed on the cost . While Revenue Ruling 55-540 deals with personal property , the basic prin- ciple enunciated also should be applica- ble to real property . A company should ...
... interest element allowable as interest and de- preciation allowed on the cost . While Revenue Ruling 55-540 deals with personal property , the basic prin- ciple enunciated also should be applica- ble to real property . A company should ...
Բովանդակություն
accounting for business combinations | 65 |
Attribution rules in redemptions terminating | 71 |
Student loan fund | 24 |
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accepted accounting additional American amount application assets Association audit auditors balance basic basis capital cash cent City client complete considered continue contract copy corporation cost course Court desires determine earnings effect established examination expenses experience fact Federal filing firm funds give Government important income increase individual Institute interest Internal inventory investment issue ment method operations opinion period position practice preparation present principles problems procedures processing production professional profit public accounting purchase question reasons received records reference responsibility result rules savings shares staff standards statements tion United University write York