Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 90–ի 1-ից 3-ը:
Էջ 83
selling price ( salvage value ) so that any loss would be eliminated . In essence , what otherwise might be classified as a loss on disposal of de- preciable property could be claimed as additional depreciation in the year of sale . In ...
selling price ( salvage value ) so that any loss would be eliminated . In essence , what otherwise might be classified as a loss on disposal of de- preciable property could be claimed as additional depreciation in the year of sale . In ...
Էջ 76
... losses over a period of time , the company must have sufficient financial strength to absorb any uninsured loss in any period . This factor , and the above factor of a large number of assets , is usually found principally in relatively ...
... losses over a period of time , the company must have sufficient financial strength to absorb any uninsured loss in any period . This factor , and the above factor of a large number of assets , is usually found principally in relatively ...
Էջ 79
... loss can be de- ferred until the following year since a short sale can be kept open indefi- nitely . Second , by identifying the lot of securities to be delivered to cover the short sale within the year , the amount of gain or loss to ...
... loss can be de- ferred until the following year since a short sale can be kept open indefi- nitely . Second , by identifying the lot of securities to be delivered to cover the short sale within the year , the amount of gain or loss to ...
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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