Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 347
... basis is generally accepted for farming oper- ations and that it is not customary to record the value of growing crops . The extent of disclosure contemplated by the clients in the two situations outlined may also have an important ...
... basis is generally accepted for farming oper- ations and that it is not customary to record the value of growing crops . The extent of disclosure contemplated by the clients in the two situations outlined may also have an important ...
Էջ 598
... basis section , 113 ( a ) ( 15 ) . These provisions de- clare the basis for assets acquired in the liquida- tion of a subsidiary under certain specified The discussion is predicated on several assumptions , generally consistent with ...
... basis section , 113 ( a ) ( 15 ) . These provisions de- clare the basis for assets acquired in the liquida- tion of a subsidiary under certain specified The discussion is predicated on several assumptions , generally consistent with ...
Էջ 599
... basis of the distributed assets their basis in the subsidiary's hands . Due to special circumstances in the case this was a considerably higher figure than the assets ' " cost , " which the Commissioner con- tended was the proper basis ...
... basis of the distributed assets their basis in the subsidiary's hands . Due to special circumstances in the case this was a considerably higher figure than the assets ' " cost , " which the Commissioner con- tended was the proper basis ...
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accounts payable accounts receivable adjustment American Institute amortization amount annual application ASBA assets audit auditor balance balance-sheet bank base period basis bonds Bureau capital cash cent certified public accountant changes client committee computing contract corporation cost countants December 31 deduction Department depreciation determine dividends dollars earnings effect employees examination Excess Profits Tax executive expense federal financial statements firm funds income statement income tax increase Institute of Accountants interest Internal Revenue inventory liability LIFO loss machine ment method NACA net income operations option paid paper payable payment payroll pension practice prepared principles problems procedures production purchase question received records regulations renegotiation result salary Section stock options stockholders subsidiary taxable taxpayer tion transaction trial balance York