Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 31
... rules of professional conduct not just as applicable in tax practice as in any other practice of CPAs ? " There would not seem to be any question but that the degree of morality which gives rise to the rules of profes- sional conduct is ...
... rules of professional conduct not just as applicable in tax practice as in any other practice of CPAs ? " There would not seem to be any question but that the degree of morality which gives rise to the rules of profes- sional conduct is ...
Էջ 32
... rules applicable to gen- eral professional conduct cannot be applied liter- ally to tax practice . General rules of conduct The general inquiry as to the necessary vari- ances in practice which have been discussed and their acceptance ...
... rules applicable to gen- eral professional conduct cannot be applied liter- ally to tax practice . General rules of conduct The general inquiry as to the necessary vari- ances in practice which have been discussed and their acceptance ...
Էջ 35
... rules were to be prescribed by governmental fiat . It would probably mean the end of progress.1 Moreover , it is essential and should thus be pos- sible that management can make a change in the accounting principles applied , if ...
... rules were to be prescribed by governmental fiat . It would probably mean the end of progress.1 Moreover , it is essential and should thus be pos- sible that management can make a change in the accounting principles applied , if ...
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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