Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 40
... period 1924 through 1929. If your industry leads a year use instead the period 1922 through 1928. If the lead or lag is a longer period , change the period for which the averages are taken , accordingly . Note : The 1923-29 period is ...
... period 1924 through 1929. If your industry leads a year use instead the period 1922 through 1928. If the lead or lag is a longer period , change the period for which the averages are taken , accordingly . Note : The 1923-29 period is ...
Էջ 127
... period . In the illustration in the Bulletin , the extended period comprised four- teen years ; nine were deemed to be " standard " years and five were deemed to be high - profits years ; and the average ratio of high profits to ...
... period . In the illustration in the Bulletin , the extended period comprised four- teen years ; nine were deemed to be " standard " years and five were deemed to be high - profits years ; and the average ratio of high profits to ...
Էջ 199
... period . ( 1 ) It is the causal relationship between the event and the inadequacy of base - period earnings which is important . The longer the period of time , the more difficult the proof . ( 2 ) The commencement or change does not ...
... period . ( 1 ) It is the causal relationship between the event and the inadequacy of base - period earnings which is important . The longer the period of time , the more difficult the proof . ( 2 ) The commencement or change does not ...
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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