Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 71
... standards to the extent considered warranted and feasible . The discussion of actual principles and standards has been held until last because of the elusiveness of the subject and the lack of any real progress in any country , even ...
... standards to the extent considered warranted and feasible . The discussion of actual principles and standards has been held until last because of the elusiveness of the subject and the lack of any real progress in any country , even ...
Էջ 39
... standards . > Accounting needs in underdeveloped areas It should not be inferred from the foregoing that I believe that uniform auditing standards exist world - wide , whether or not reduced to writing , or that there is an ...
... standards . > Accounting needs in underdeveloped areas It should not be inferred from the foregoing that I believe that uniform auditing standards exist world - wide , whether or not reduced to writing , or that there is an ...
Էջ 41
... standards . As progress is made in each country , the profession in every other country will benefit and the common elements must surely be distilled from the composite of the individual efforts . > for deferred income taxes , to ...
... standards . As progress is made in each country , the profession in every other country will benefit and the common elements must surely be distilled from the composite of the individual efforts . > for deferred income taxes , to ...
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Common terms and phrases
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