Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 442
... determined when the option is exercised . I do not , however , believe that the rule is sound in the type of agreement under considera- tion . may be modified and the time and amount of the accrual may be determined ac- cordingly . A ...
... determined when the option is exercised . I do not , however , believe that the rule is sound in the type of agreement under considera- tion . may be modified and the time and amount of the accrual may be determined ac- cordingly . A ...
Էջ 489
... determined legally to be March 31st , then , in our opinion , the profit on the sale of the factory should be treated as surplus at date of acquisi- tion because the price of the stock must have taken this profit into account . Question ...
... determined legally to be March 31st , then , in our opinion , the profit on the sale of the factory should be treated as surplus at date of acquisi- tion because the price of the stock must have taken this profit into account . Question ...
Էջ 496
... determined and eliminated for such fiscal year , which is determined in accordance with the regu- lations hereinafter prescribed to be attributable to contracts with the departments and subcontracts . ( c ) Net Renegotiation Rebate ...
... determined and eliminated for such fiscal year , which is determined in accordance with the regu- lations hereinafter prescribed to be attributable to contracts with the departments and subcontracts . ( c ) Net Renegotiation Rebate ...
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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