Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 78–ի 1-ից 3-ը:
Էջ 61
... corporation may not be possible by the personnel of the foreign corporation . Even in circumstances where the foreign corporation's personnel may be willing to supply the information , language barriers , lack of training , etc. , may ...
... corporation may not be possible by the personnel of the foreign corporation . Even in circumstances where the foreign corporation's personnel may be willing to supply the information , language barriers , lack of training , etc. , may ...
Էջ 63
... corporations . Direct in- vestment by the controlled corporation should be excluded , including invest- ment through a partnership or joint venture . Comment 4 Sec . 954 ( b ) ( 4 ) . Standards for qualifi- cation under this exception ...
... corporations . Direct in- vestment by the controlled corporation should be excluded , including invest- ment through a partnership or joint venture . Comment 4 Sec . 954 ( b ) ( 4 ) . Standards for qualifi- cation under this exception ...
Էջ 78
... Corporation A was organized and commenced business on January 1 , 1960. Corporation A may conform its treatment of vacation pay to its over - all accrual basis during any of its taxable years 1962 , 1963 or 1964 without regard for the ...
... Corporation A was organized and commenced business on January 1 , 1960. Corporation A may conform its treatment of vacation pay to its over - all accrual basis during any of its taxable years 1962 , 1963 or 1964 without regard for the ...
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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