Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 90–ի 1-ից 3-ը:
Էջ 33
... acceptance is not necessarily the best test of the soundness of accounting principles . " G ENERALLY accepted accounting principles " is a term that is an integral part of the standard form of auditors ' opinion relating to financial ...
... acceptance is not necessarily the best test of the soundness of accounting principles . " G ENERALLY accepted accounting principles " is a term that is an integral part of the standard form of auditors ' opinion relating to financial ...
Էջ 35
... accepted . Acceptance to what extent ? Even if it could be decided to whom account- ing principles must be acceptable , how can it be determined when there is general acceptance ? Since general acceptance does not necessarily rep ...
... accepted . Acceptance to what extent ? Even if it could be decided to whom account- ing principles must be acceptable , how can it be determined when there is general acceptance ? Since general acceptance does not necessarily rep ...
Էջ 37
... accepted accounting principles " rather than to " sound accounting principles . " The main argu- ments sometimes advanced in favor of " generally accepted " are : ( 1 ) general acceptance results in more uniformity , ( 2 ) when a ...
... accepted accounting principles " rather than to " sound accounting principles . " The main argu- ments sometimes advanced in favor of " generally accepted " are : ( 1 ) general acceptance results in more uniformity , ( 2 ) when a ...
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Common terms and phrases
accepted accepted accounting principles accounting principles American Institute amount annual application assets audit auditor bank basic basis budget capital cash cent Certified Public Accountants changes clients committee contract copy corporation CPA examination data processing December 31 deduction depreciation disclosure dividends Dun & Bradstreet earnings employees equipment estate tax estimated expenses experience Federal financial statements funds gift tax income tax independent industry Institute of CPAs interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability loss machine ment method NCR PAPER operations opinion partner partnership position prepared present problems procedures production profes profession professional profit purchase question records responsibility result Revenue Royal McBee rules standards tax returns taxpayer tion York