Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 110
on auditing procedure seems to incline toward the belief that action by the com- mittee on accounting procedure in advo- cating a practice is of sufficient weight to justify treating it as one having general acceptance . Note of Warning ...
on auditing procedure seems to incline toward the belief that action by the com- mittee on accounting procedure in advo- cating a practice is of sufficient weight to justify treating it as one having general acceptance . Note of Warning ...
Էջ 115
... procedure ; and that it had been referred to the committee on public - utility accounting as the agency most appropriate to deal with the matter under the Insti- tute's procedures . Mr. Olds replied sug- gesting that publication be ...
... procedure ; and that it had been referred to the committee on public - utility accounting as the agency most appropriate to deal with the matter under the Insti- tute's procedures . Mr. Olds replied sug- gesting that publication be ...
Էջ 332
... procedure is elective and the taxpayer may , if he wishes , employ the more usual refund - claim procedure , action upon which is subject to complete audit of all of the returns involved . The decisions of different companies , in ...
... procedure is elective and the taxpayer may , if he wishes , employ the more usual refund - claim procedure , action upon which is subject to complete audit of all of the returns involved . The decisions of different companies , in ...
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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