Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 49
... statement of " Adjusted Earnings " are the realized profits or losses on investments . Wording of auditor's opinion In most of these cases , the auditor's opinion is worded to the effect that the specified primary statements reflect the ...
... statement of " Adjusted Earnings " are the realized profits or losses on investments . Wording of auditor's opinion In most of these cases , the auditor's opinion is worded to the effect that the specified primary statements reflect the ...
Էջ 62
... statements . The situa- tion contained dangerous potentialities for liability for the accountant and bad decisions for the user of the statements . Rule 19 and Statement 23 In 1947 the auditing committee of the Institute recognized the ...
... statements . The situa- tion contained dangerous potentialities for liability for the accountant and bad decisions for the user of the statements . Rule 19 and Statement 23 In 1947 the auditing committee of the Institute recognized the ...
Էջ 65
... statement became effective , that the statements therein were true and that there was no omission to state a material fact required to be stated therein or necessary to make the statements therein not misleading , or ( ii ) such part of ...
... statement became effective , that the statements therein were true and that there was no omission to state a material fact required to be stated therein or necessary to make the statements therein not misleading , or ( ii ) such part of ...
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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