Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 187
... considered as a Part II transac- tion even though only cash is paid in , with the consequence that the new subsidiary will be considered to have commenced business at the time the parent commenced business , and may thus be deprived of ...
... considered as a Part II transac- tion even though only cash is paid in , with the consequence that the new subsidiary will be considered to have commenced business at the time the parent commenced business , and may thus be deprived of ...
Էջ 193
... considered , is acceptable by reason of its relative cer- tainty , objectivity , and convenience , al- though in theory an accrual method might be superior .... " Points that emerge from these con- siderations are : ( a ) no special ...
... considered , is acceptable by reason of its relative cer- tainty , objectivity , and convenience , al- though in theory an accrual method might be superior .... " Points that emerge from these con- siderations are : ( a ) no special ...
Էջ 347
... considered a qualified opinion to be appropriate is that the accounting profession should not allow technical restrictions to impair the use- fulness of accountants ' reports . They argue that to deny an opinion when a basis of ...
... considered a qualified opinion to be appropriate is that the accounting profession should not allow technical restrictions to impair the use- fulness of accountants ' reports . They argue that to deny an opinion when a basis of ...
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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