Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 91–ի 1-ից 3-ը:
Էջ 57
... material or the event significant . 4. The relationship of the subsequent event to specific elements of financial statements is established . negotiation must have reached the final or contrac- tual stage. ditions existed , an adjusting ...
... material or the event significant . 4. The relationship of the subsequent event to specific elements of financial statements is established . negotiation must have reached the final or contrac- tual stage. ditions existed , an adjusting ...
Էջ 37
... material , is in the interest of the public , industry , and the financial community . A few critics of busi- ness have hinted darkly at evasion . From this con- sideration alone full disclosure will benefit man- agement . With complete ...
... material , is in the interest of the public , industry , and the financial community . A few critics of busi- ness have hinted darkly at evasion . From this con- sideration alone full disclosure will benefit man- agement . With complete ...
Էջ 45
... Material Contractual Commitments ( S - X Rules 3.18 and 3.19 ) Amount Paid Type of Commitment this Year Minimum ... material , a statement to that effect for any such type of commitment will suffice . Show amounts separately for each ...
... Material Contractual Commitments ( S - X Rules 3.18 and 3.19 ) Amount Paid Type of Commitment this Year Minimum ... material , a statement to that effect for any such type of commitment will suffice . Show amounts separately for each ...
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accepted accounting principles accounting practice accounting principles American Institute amount analysis annual application assets auditor balance sheet basis budget capital cash cent Certified Public Accountants client committee copy corporation cost countants CPA examination deduction depreciation disclosure dividends earnings electronic data processing employees equipment experience Federal financial statements funds income tax individual industry Institute of Certified Institute's interest Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability long-term leases loss machine ment method NCR Paper obligation Olive & Co operations partner partnership payment period practitioner present problems production profes professional profit punched card punched tape purchase received records result rules sample Section staff standards taxable taxpayer tion transaction University York