Journal of Accountancy, Հատոր 77American Institute of Certified Public Accountants, 1944 |
From inside the book
Արդյունքներ 79–ի 1-ից 3-ը:
Էջ 148
... opinion as to the proper man- ner of reflecting this account in the balance- sheet has arisen between us and the controller who , as mentioned above , is a certified public ac- countant . The two varying opinions as to the proper method ...
... opinion as to the proper man- ner of reflecting this account in the balance- sheet has arisen between us and the controller who , as mentioned above , is a certified public ac- countant . The two varying opinions as to the proper method ...
Էջ 229
... opinion . Your committee has also discussed the phrase " applicable in the circumstances " as applying to generally accepted auditing standards in general . It was the consensus of your subcommittee that the meaning of this phrase is ...
... opinion . Your committee has also discussed the phrase " applicable in the circumstances " as applying to generally accepted auditing standards in general . It was the consensus of your subcommittee that the meaning of this phrase is ...
Էջ 340
... opinion was written by Mr. Justice Douglas ( joined by Mr. Justice Stone and Mr. Justice Rutledge ) ; separate dissenting opinions were filed by Mr. Justice Reed , Mr. Justice Frankfurter , and Mr. Justice Jackson ; in a concurring opinion ...
... opinion was written by Mr. Justice Douglas ( joined by Mr. Justice Stone and Mr. Justice Rutledge ) ; separate dissenting opinions were filed by Mr. Justice Reed , Mr. Justice Frankfurter , and Mr. Justice Jackson ; in a concurring opinion ...
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