Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 50
... fact that the deferment is not a permanent one unless most unusual circumstances should occur . Only an absolute gift would qualify as contributed surplus , not a long - term loan . The committee on accounting procedure of the American ...
... fact that the deferment is not a permanent one unless most unusual circumstances should occur . Only an absolute gift would qualify as contributed surplus , not a long - term loan . The committee on accounting procedure of the American ...
Էջ 57
... fact that we have not given them much thought , or it may be that we have not visualized any way in which they can be useful in dealing with accounting problems . However , business games , despite the fact that they have been de ...
... fact that we have not given them much thought , or it may be that we have not visualized any way in which they can be useful in dealing with accounting problems . However , business games , despite the fact that they have been de ...
Էջ 60
... fact , quite independent . Since one's use- fulness as an auditor is impaired by any feeling on the part of third parties that he is likely to lack independence , he has the responsibility of not only maintaining independence in fact ...
... fact , quite independent . Since one's use- fulness as an auditor is impaired by any feeling on the part of third parties that he is likely to lack independence , he has the responsibility of not only maintaining independence in fact ...
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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