Journal of Accountancy, Հատոր 82American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 172
... Assets . Little information was given as to fixed assets . Over 60 per cent of the com- panies reported fixed assets in one amount with- out any supplementary disclosure of the major classes of items included therein . Also , about one ...
... Assets . Little information was given as to fixed assets . Over 60 per cent of the com- panies reported fixed assets in one amount with- out any supplementary disclosure of the major classes of items included therein . Also , about one ...
Էջ 421
... assets . Levy , 131 F. ( 2d ) 544. The Tax Court has inclined toward the theory that a going concern is a single entity rather than separate inventory items , and hence is a capital asset . See Elliot B. Smoak , 43 BTA 907 ; cf. Shapiro ...
... assets . Levy , 131 F. ( 2d ) 544. The Tax Court has inclined toward the theory that a going concern is a single entity rather than separate inventory items , and hence is a capital asset . See Elliot B. Smoak , 43 BTA 907 ; cf. Shapiro ...
Էջ 446
... assets . Fixed Assets The basis of valuation of fixed assets should be disclosed . If possible the term " book values " should not be used . If practicable the important classifications of these assets as between de- preciable and ...
... assets . Fixed Assets The basis of valuation of fixed assets should be disclosed . If possible the term " book values " should not be used . If practicable the important classifications of these assets as between de- preciable and ...
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Managing Editor | 1 |
The Case Against Administrative Expenses in Inventory By Jonathan N Harris | 32 |
Cost Accounting for Beef and Hog Operations By A J E Child | 51 |
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accepted accounting principles accountant's adjustments American Institute amount application assets auditing procedure auditor balance-sheet basis Board bonds Bulletin capital capital surplus cash cent certified public accountant charges cial client Commission Commissioner committee companies computation corporation Cost Accounting countants December 31 decision deduction depreciation determined directors dividends earnings and profits employees examination expenses fact federal filed financial statements fund included income statement income taxes industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory issued JOURNAL OF ACCOUNTANCY June 30 labor liability loss material ment method net income operations opinion partner partnership payment period practice present problems production profession profit sharing purchase purpose question received records reserve result rule section 722 securities share standards stockholders Tax Court taxable taxpayer tion York