Journal of Accountancy, Հատոր 96American Institute of Certified Public Accountants, 1953 |
From inside the book
Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 285
... capital stock and undivided profits got into the stockholders ' equity section of the balance - sheet . That something probably was what came to be called Capital Surplus , with undivided profits changed to Earned Surplus . The term ...
... capital stock and undivided profits got into the stockholders ' equity section of the balance - sheet . That something probably was what came to be called Capital Surplus , with undivided profits changed to Earned Surplus . The term ...
Էջ 484
... capital gains would be based upon real changes in capital valuation and , there- fore , real ability to pay . Under present legisla- tion capital gains , even when reflecting noth- ing further than a rising price level , are never ...
... capital gains would be based upon real changes in capital valuation and , there- fore , real ability to pay . Under present legisla- tion capital gains , even when reflecting noth- ing further than a rising price level , are never ...
Էջ 706
... capital accounts is treated in the same manner as salaries . An interesting problem arises in con- nection with the allocation of capital gains or losses as between partners , in the ab- sence of the point being covered by the ...
... capital accounts is treated in the same manner as salaries . An interesting problem arises in con- nection with the allocation of capital gains or losses as between partners , in the ab- sence of the point being covered by the ...
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PROFIT ANALYSIS | 29 |
PAGES 84 x 10 250 pages of type | 43 |
CHARLES EISNER | 130 |
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