Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 37
... considered is the extreme depth and length of the 1930-1933 depression . The existence of de- pressed phases of the cycle represented normal experience of the cyclical industry but the intensity was abnormal . III . The bulletin says to ...
... considered is the extreme depth and length of the 1930-1933 depression . The existence of de- pressed phases of the cycle represented normal experience of the cyclical industry but the intensity was abnormal . III . The bulletin says to ...
Էջ 39
... considered : ( a ) They should be weighted for income - producing factors , other than net worth , that have had an influence on earnings . ( b ) Intangibles , not on books , should be considered for reasons similar to those applied in ...
... considered : ( a ) They should be weighted for income - producing factors , other than net worth , that have had an influence on earnings . ( b ) Intangibles , not on books , should be considered for reasons similar to those applied in ...
Էջ 117
... considered individually . " This was no more than a statement of the commonly accepted concept of " enterprise value " as applied where the value of an aggregate of business properties exceeds the sum of the values of the individual ...
... considered individually . " This was no more than a statement of the commonly accepted concept of " enterprise value " as applied where the value of an aggregate of business properties exceeds the sum of the values of the individual ...
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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