Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
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Արդյունքներ 72–ի 1-ից 3-ը:
Էջ 41
... lease term , the type of property , and any other obligations or commit- ments attendant to the leasing transaction . Valuation problems Albert H. Cohen , who supports the principle of capitalization in his study , “ Long - Term Leases ...
... lease term , the type of property , and any other obligations or commit- ments attendant to the leasing transaction . Valuation problems Albert H. Cohen , who supports the principle of capitalization in his study , “ Long - Term Leases ...
Էջ 43
... leasing arrangement are some of the factors considered by companies in deciding to lease . In the case of companies with loan agreements which pro- hibit additional debt or prohibit the pledging of property to other lenders , leasing ...
... leasing arrangement are some of the factors considered by companies in deciding to lease . In the case of companies with loan agreements which pro- hibit additional debt or prohibit the pledging of property to other lenders , leasing ...
Էջ 44
... lease contracts , the extent to which lease obligations may be incurred , and the way they are to be treated in determining debt limitations and various types of restrictions . It is apparent that the more knowledgeable readers of ...
... lease contracts , the extent to which lease obligations may be incurred , and the way they are to be treated in determining debt limitations and various types of restrictions . It is apparent that the more knowledgeable readers of ...
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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