Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
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Արդյունքներ 88–ի 1-ից 3-ը:
Էջ 49
... effect on client's competitive position in the industry , " Factor B , " effect on stockholders ' in- terest , " Factor C , " determination of net income for accounting periods subsequent to statement date . " Factor A ( competitive ...
... effect on client's competitive position in the industry , " Factor B , " effect on stockholders ' in- terest , " Factor C , " determination of net income for accounting periods subsequent to statement date . " Factor A ( competitive ...
Էջ 11
... Effect of the Klein Chocolate Case on the Use of LIFO Inventories . . . What Constitutes Abandon- ment : How to Determine the Year ciation : Useful Life and Salvage Value ; The Hertz , Evans and Massey Motors Decisions . . Problems in ...
... Effect of the Klein Chocolate Case on the Use of LIFO Inventories . . . What Constitutes Abandon- ment : How to Determine the Year ciation : Useful Life and Salvage Value ; The Hertz , Evans and Massey Motors Decisions . . Problems in ...
Էջ 65
Was “ no material federal income tax effect " taken to be synonymous with " no material accounting effect , " or was the $ 11 million adjustment itself considered immaterial ? 2. Income tax provisions and generally accepted accounting ...
Was “ no material federal income tax effect " taken to be synonymous with " no material accounting effect , " or was the $ 11 million adjustment itself considered immaterial ? 2. Income tax provisions and generally accepted accounting ...
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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