Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 15
... principles presents an entirely different question . The answer to that question requires a con- sideration of the respective rôles of " cost " and " value " in the accounting for fixed assets under generally accepted accounting principles ...
... principles presents an entirely different question . The answer to that question requires a con- sideration of the respective rôles of " cost " and " value " in the accounting for fixed assets under generally accepted accounting principles ...
Էջ 134
... principles , methods , procedures , and stand- ards to such extent as he deems necessary to carry out the provisions of the Act . Each govern- ment agency is required to carry out such orders and regulations of the Director ...
... principles , methods , procedures , and stand- ards to such extent as he deems necessary to carry out the provisions of the Act . Each govern- ment agency is required to carry out such orders and regulations of the Director ...
Էջ 236
... Principles . The statement provides for the inclusion of depre- ciation as follows ( subpar . 1 ( c ) ) : " Depreciation . An allowance for depreciation at appropriate rates on buildings , machinery , and equipment , and other ...
... Principles . The statement provides for the inclusion of depre- ciation as follows ( subpar . 1 ( c ) ) : " Depreciation . An allowance for depreciation at appropriate rates on buildings , machinery , and equipment , and other ...
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Common terms and phrases
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