Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 46
... income tax allocation matter in spite of the fact that in some ways income tax allocation raises more fundamental questions concerning accounting's basic concepts than does the matter of price - level accounting ; the latter can be ...
... income tax allocation matter in spite of the fact that in some ways income tax allocation raises more fundamental questions concerning accounting's basic concepts than does the matter of price - level accounting ; the latter can be ...
Էջ 60
... income between accounting periods the “ neonormalizing school ” arose . These accountants have as their objective the allocation of the income tax charge between accounting periods . They argue that the allocation should be effected so ...
... income between accounting periods the “ neonormalizing school ” arose . These accountants have as their objective the allocation of the income tax charge between accounting periods . They argue that the allocation should be effected so ...
Էջ 74
... income tax purposes despite the fact that it is a foreign corporation . The Uruguay company , therefore , distributes its income to the nonresident alien stockholder to avoid the personal holding company tax . Are the dividends paid by ...
... income tax purposes despite the fact that it is a foreign corporation . The Uruguay company , therefore , distributes its income to the nonresident alien stockholder to avoid the personal holding company tax . Are the dividends paid by ...
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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