Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 78–ի 1-ից 3-ը:
Էջ 15
... accepted accounting principles presents an entirely different question . The answer to that question requires a con- sideration of the respective rôles of " cost " and " value " in the accounting for fixed assets under generally accepted ...
... accepted accounting principles presents an entirely different question . The answer to that question requires a con- sideration of the respective rôles of " cost " and " value " in the accounting for fixed assets under generally accepted ...
Էջ 111
... accepted accounting prin- ciples , the accounting profession mani- festly has no complaint to make . But where the results are achieved by the appli- cation of accounting rules which are at odds with generally accepted accounting ...
... accepted accounting prin- ciples , the accounting profession mani- festly has no complaint to make . But where the results are achieved by the appli- cation of accounting rules which are at odds with generally accepted accounting ...
Էջ 418
... accepted standards of accounting , plus a normal prewar margin of profit , should be the criterion of prices during the reconver- sion period . It will be pointed out , no doubt , that there is no fixed and immutable code of principles ...
... accepted standards of accounting , plus a normal prewar margin of profit , should be the criterion of prices during the reconver- sion period . It will be pointed out , no doubt , that there is no fixed and immutable code of principles ...
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Common terms and phrases
accepted accounting principles adjusted administrative allocable American Institute amortization amount applicable assets audit balance-sheet base period basis Board Bulletin cash cent certified public accountant charges Commission Commissioner committee Contract Settlement contracting agency contractor corporation cost December 31 decision deduction depreciation determined distribution dividend earnings and profits employees excess-profits tax exchange expenses facilities February 28 federal Federal Power Commission financial statements funds included income income statement income-tax industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory invested capital issued lend-lease liability loss ment Montana Power Company net income normal officer operations opinion paid payment postwar preferred stock prior problem procedure production purchase purpose question rates records refund regulations renegotiation result rule section 115 stockholders subcontractors surplus Tax Court taxable taxpayer termination claims tion Treasury