Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 79–ի 1-ից 3-ը:
Էջ 207
Earnings and Profits BY EDWIN S. RENO 761 and under consolidated - return Reg- ulations for invested. This article deals with the concept of " earnings and ... earnings and profits ac- cumulated subsequent to 207 Earnings and Profits ...
Earnings and Profits BY EDWIN S. RENO 761 and under consolidated - return Reg- ulations for invested. This article deals with the concept of " earnings and ... earnings and profits ac- cumulated subsequent to 207 Earnings and Profits ...
Էջ 208
... earnings and profits since February 28 , 1913 . Categories of Earnings and Profits This introduces the interesting matter of the three categories into which accumu- lated earnings and profits as at any par- ticular date may be divided ...
... earnings and profits since February 28 , 1913 . Categories of Earnings and Profits This introduces the interesting matter of the three categories into which accumu- lated earnings and profits as at any par- ticular date may be divided ...
Էջ 218
... earnings and profits of the subsidiary are computed in regard to depreciation , etc. , on the adjusted basis , and the gain or loss to be taken into account in computing the earnings and profits of the parent company subsequent to ...
... earnings and profits of the subsidiary are computed in regard to depreciation , etc. , on the adjusted basis , and the gain or loss to be taken into account in computing the earnings and profits of the parent company subsequent to ...
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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