Journal of Accountancy, Հատոր 77American Institute of Certified Public Accountants, 1944 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 199
... applicable to to limited type of examination here under consideration , the independent public ac- countant's responsibility to discover a client's violation of wartime government regulations is no doubt similar in many respects to that ...
... applicable to to limited type of examination here under consideration , the independent public ac- countant's responsibility to discover a client's violation of wartime government regulations is no doubt similar in many respects to that ...
Էջ 218
... applicable ) applicable ) method applicable ) * Loss . Consolidated Return versus Merger in Cases involving Incorporation during the Base Period In cases where proposed tax joinder of two corporations using the base - period- earnings ...
... applicable ) applicable ) method applicable ) * Loss . Consolidated Return versus Merger in Cases involving Incorporation during the Base Period In cases where proposed tax joinder of two corporations using the base - period- earnings ...
Էջ 228
... applicable in the circumstances so long as the auditor satisfied himself by other auditing procedures . It is his feeling that the use of the word " except " in the suggested wording in Bulletin No. 18 dealing with the certificate was ...
... applicable in the circumstances so long as the auditor satisfied himself by other auditing procedures . It is his feeling that the use of the word " except " in the suggested wording in Bulletin No. 18 dealing with the certificate was ...
Այլ խմբագրություններ - View all
Common terms and phrases
adjustment American Institute amortization amount applicable assets audit auditor balance-sheet base period basis Board capital cash cent certified public accountants charges claims client Commission committee Congress contractor corporation countants current assets current liabilities December 31 deduction Department depreciation determination dividends effect employees excess excess-profits tax expenses fact federal filed financial statements included income income statement income-tax increase independent Institute of Accountants interest inventory issued June 30 justment liability LIFO loss ment method net income normal earnings operating opinion paid payment practice preferred stock present principles prior problems procedure production profits provisions purpose question reasonable refund registrant regulations renegotiation reserve result Revenue rule salary Section 722 settlement surplus Tax Court taxable taxpayer termina termination tion transactions Treasury treasury stock trust utility Victory tax wage