Journal of Accountancy, Հատոր 82American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 197
... opinion only after an examination which provides a suitable basis for rendering such opinion . " He is retained to examine and report upon the affairs of a concern because , through his training and experience , he has become not only ...
... opinion only after an examination which provides a suitable basis for rendering such opinion . " He is retained to examine and report upon the affairs of a concern because , through his training and experience , he has become not only ...
Էջ 376
... opinion on the state- ments as a whole . This theory of rendering piecemeal opinions seems to me unsound . My ... opinion on a portion of a financial statement when he has not satisfied himself as to the in- tegrity of the financial ...
... opinion on the state- ments as a whole . This theory of rendering piecemeal opinions seems to me unsound . My ... opinion on a portion of a financial statement when he has not satisfied himself as to the in- tegrity of the financial ...
Էջ 464
... opinion as to what effect the changes in character and capacity which were alleged as a basis for the claim for relief would have had on calendar - year 1939 income if they had occurred two years earlier than they actually did . He ...
... opinion as to what effect the changes in character and capacity which were alleged as a basis for the claim for relief would have had on calendar - year 1939 income if they had occurred two years earlier than they actually did . He ...
Բովանդակություն
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 |
14 այլ բաժինները չեն ցուցադրվում
Այլ խմբագրություններ - View all
Common terms and phrases
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