Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 78–ի 1-ից 3-ը:
Էջ 46
... income tax acting , in a subtle way , as a regulatory device as far as accounting is concerned ? ” WHERE are two truly significant and unresolved generation of accountants : index number accounting and income tax allocation . There has ...
... income tax acting , in a subtle way , as a regulatory device as far as accounting is concerned ? ” WHERE are two truly significant and unresolved generation of accountants : index number accounting and income tax allocation . There has ...
Էջ 47
computation of revenue or expired cost recognized under accounting principles as net income determinants in earlier or later periods . Since such ... Tax allocation is necessary for a proper matcha ing. Income Tax Allocation / Miller 47.
computation of revenue or expired cost recognized under accounting principles as net income determinants in earlier or later periods . Since such ... Tax allocation is necessary for a proper matcha ing. Income Tax Allocation / Miller 47.
Էջ 60
... tax charge would have been $ 55,808 and the reported income would have been constant at $ 62,092 . The total tax charge over the three - year period is thus the same ; the adoption of the accelerated depreciation method has merely ...
... tax charge would have been $ 55,808 and the reported income would have been constant at $ 62,092 . The total tax charge over the three - year period is thus the same ; the adoption of the accelerated depreciation method has merely ...
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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