Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 51
... basis . In converting to direct costing , many companies have found it easier to stay with their present system and develop differentials to be used in adjusting the operating statements to a direct costing basis . Exhibit IV ( See page ...
... basis . In converting to direct costing , many companies have found it easier to stay with their present system and develop differentials to be used in adjusting the operating statements to a direct costing basis . Exhibit IV ( See page ...
Էջ 68
... basis ) as of the beginning of the year . The Ruling rests on the premise that there is a “ clear and convincing basis ” for adjusting salvage value in the year that the property is sold . The Service had adopted the position of the ...
... basis ) as of the beginning of the year . The Ruling rests on the premise that there is a “ clear and convincing basis ” for adjusting salvage value in the year that the property is sold . The Service had adopted the position of the ...
Էջ 71
... basis in the stock of $ 6,000 ( one - half of the $ 10,000 on a carryover basis and $ 1,000 by virtue of being included in DNI ) , having received no benefit from the $ 4,000 of basis lost in distribution . Of course , the above ...
... basis in the stock of $ 6,000 ( one - half of the $ 10,000 on a carryover basis and $ 1,000 by virtue of being included in DNI ) , having received no benefit from the $ 4,000 of basis lost in distribution . Of course , the above ...
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accepted American amount analysis application assets Association audit auditor balance bank basis capital cash cent Certified City client committee complete considered continue corporation cost counting course Department desirable determine direct earnings effect established examination exist expenses experience fact Federal firm funds give Government important income income tax increase individual Institute interest internal inventory investment issued loss material meeting ment method operations organization period position possible practice prepared present principles problems procedures processing production professional profit public accounting purchase question reason receivable records responsibility result rules sheet staff standards statement tion United University York