Journal of Accountancy, Հատոր 85American Institute of Certified Public Accountants, 1948 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 206
... problem - it just didn't exist . It seems apparent , however , that accountants generally , in handling this problem , have been inclined to the belief that the reasoning back of the pro- visions of the Internal Revenue Code , which ...
... problem - it just didn't exist . It seems apparent , however , that accountants generally , in handling this problem , have been inclined to the belief that the reasoning back of the pro- visions of the Internal Revenue Code , which ...
Էջ 218
... problem in all phases of the business cycle . Inevitability of recession must be assumed , and accountants must be prepared to cope with it . HE FACT that the LIFO method has been the subject of discussion in nearly every issue of THE ...
... problem in all phases of the business cycle . Inevitability of recession must be assumed , and accountants must be prepared to cope with it . HE FACT that the LIFO method has been the subject of discussion in nearly every issue of THE ...
Էջ 420
... Problem Of High Cost Replacements Of Fixed Assets A RECENT LUNCHEON DISCUSSION dealt with a problem which has been , and continues to be , of vital interest to auditors -the current high replacement cost of fixed assets and its effect ...
... Problem Of High Cost Replacements Of Fixed Assets A RECENT LUNCHEON DISCUSSION dealt with a problem which has been , and continues to be , of vital interest to auditors -the current high replacement cost of fixed assets and its effect ...
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accepted accounting principles accounting procedure adjustment administration amended American Institute amortization amount applicable April 30 auditing procedure balance-sheet bank basis Bulletin Bureau capital cash cent certified public accountants charges company's corporation countants December 31 deduction depreciation determination dividends dollar earnings economic effect employees examination expenses federal filed financial statements fiscal fixed assets funds included income statement income tax income-tax Institute of Accountants interest internal auditor Internal Revenue inventory investment issue liability LIFO loss marital deduction material ment method net income net realizable value operations opinion partner partnership payment period practice present problem production profits purchase purposes question records replacement reserves result spouse standard costs stockholders subsidiary surplus Tax Court taxable taxpayer tion York