Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 42–ի 1-ից 3-ը:
Էջ 457
... invested capital were built up . The theory of a consolidated balance- sheet is that it shows the financial position ... invested capital , would seem to require the inclusion in the group's consolidated invested capital of the parent ...
... invested capital were built up . The theory of a consolidated balance- sheet is that it shows the financial position ... invested capital , would seem to require the inclusion in the group's consolidated invested capital of the parent ...
Էջ 459
... invested capital of the group , the invested capital of the subsidiaries . Thus , if all subsidiary stocks are held at a " cost basis , " the equity invested capital of the group ( exclusive of accumulated earnings and profits ) is the ...
... invested capital of the group , the invested capital of the subsidiaries . Thus , if all subsidiary stocks are held at a " cost basis , " the equity invested capital of the group ( exclusive of accumulated earnings and profits ) is the ...
Էջ 463
... invested capital of those companies becomes the equity in- vested capital of the group attributable to the three companies , and the segment of P's equity invested capital growing out of the issuance of its stock is eliminated.42 In the ...
... invested capital of those companies becomes the equity in- vested capital of the group attributable to the three companies , and the segment of P's equity invested capital growing out of the issuance of its stock is eliminated.42 In the ...
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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