Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 45
... results of both companies for that particu- lar period are the same . Although the difference between the so - called historical result and the actual operating result does not represent income , it is true that there is an increase of ...
... results of both companies for that particu- lar period are the same . Although the difference between the so - called historical result and the actual operating result does not represent income , it is true that there is an increase of ...
Էջ 79
... result in a failure to accomplish the Lifo objective of matching current costs with current revenues . Accord- ingly , if a large number of pools is used , it may be necessary to demon- strate that the procedure accomplishes that ...
... result in a failure to accomplish the Lifo objective of matching current costs with current revenues . Accord- ingly , if a large number of pools is used , it may be necessary to demon- strate that the procedure accomplishes that ...
Էջ 46
... result of such costs . The argument is sometimes made that a corresponding type of costs may be incurred and charged off in later years , which may approximate the amortization charge that would have resulted had such costs been ...
... result of such costs . The argument is sometimes made that a corresponding type of costs may be incurred and charged off in later years , which may approximate the amortization charge that would have resulted had such costs been ...
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