Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 47–ի 1-ից 3-ը:
Էջ 79
... desirable accounting practice is handled by firms . Firms that provide for their continuation are likely to continue to handle the clients over a period of many years , though the senior members of the firms will necessarily change ...
... desirable accounting practice is handled by firms . Firms that provide for their continuation are likely to continue to handle the clients over a period of many years , though the senior members of the firms will necessarily change ...
Էջ 50
... desirable or possible ? Accounting " principles " should be uniform for all profit - seeking enterprises , although there may have to be some allowable variations in detailed rules or practices . How to keep variations to an absolute ...
... desirable or possible ? Accounting " principles " should be uniform for all profit - seeking enterprises , although there may have to be some allowable variations in detailed rules or practices . How to keep variations to an absolute ...
Էջ 53
... desirable to ex- press opinions that statements have been presented fairly without relating fairness to something that could be measured . For the same reason they have objected to an expression that the statements are in accordance ...
... desirable to ex- press opinions that statements have been presented fairly without relating fairness to something that could be measured . For the same reason they have objected to an expression that the statements are in accordance ...
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Common terms and phrases
accepted addition American amount annual application assets audit auditor balance basis capital cash cent Certified Public client committee complete considered copy corporation cost counting course Department depreciation desirable determine discussion effect employees equipment established examination experience fact Federal firm funds important income income tax increase individual industry Institute interest Internal investment lease loss machine material ment method operations opinion period position possible practice prepared present principles problems procedures processing production professional profit public accounting purchase question reason received records result rules sample sheet staff standards statements term tion United University write York