Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 46
... fact , is the pension commitment ? Some accountants have suggested that a continu- ing commitment need not be disclosed if it has not been contracted for . Under S - X Rule 3.19 , the “ estimated annual cost of the [ pension ] plan ...
... fact , is the pension commitment ? Some accountants have suggested that a continu- ing commitment need not be disclosed if it has not been contracted for . Under S - X Rule 3.19 , the “ estimated annual cost of the [ pension ] plan ...
Էջ 33
... fact identical , which Mr. Spacek feels is essential , and yet suffi- ciently flexible to meet differing situations , which Mr. Peloubet thinks necessary , there will have to be a great deal of give and take with earnest , honest ...
... fact identical , which Mr. Spacek feels is essential , and yet suffi- ciently flexible to meet differing situations , which Mr. Peloubet thinks necessary , there will have to be a great deal of give and take with earnest , honest ...
Էջ 72
... fact being harmed , or that the payments were illegal , or even whether or not such was actually the case . The point is that Mr. Zimmerman knew of the facts ; the facts indicated at least questionable conduct of employees who held posi ...
... fact being harmed , or that the payments were illegal , or even whether or not such was actually the case . The point is that Mr. Zimmerman knew of the facts ; the facts indicated at least questionable conduct of employees who held posi ...
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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