Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 74
... reason of estimates of the impact of contin- gencies which presumably are not subject to objective measurement ( otherwise the term contingency would not be justified ) . But even to disregard the restoration of previous balances to ...
... reason of estimates of the impact of contin- gencies which presumably are not subject to objective measurement ( otherwise the term contingency would not be justified ) . But even to disregard the restoration of previous balances to ...
Էջ 47
... reason of their class and without regard to realizability , is obviously contrary to generally accepted account- ing principles for business at large . Next , as to certain types of risks , insurance companies are required to maintain ...
... reason of their class and without regard to realizability , is obviously contrary to generally accepted account- ing principles for business at large . Next , as to certain types of risks , insurance companies are required to maintain ...
Էջ 37
... reason- ableness , the investigation of the different and the unexpected variance - all within the framework of a sound knowledge of the client's business and its industry - will assume ever greater importance in the work of the auditor ...
... reason- ableness , the investigation of the different and the unexpected variance - all within the framework of a sound knowledge of the client's business and its industry - will assume ever greater importance in the work of the auditor ...
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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