Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 69
... method General Comments . The present stat- uatory general rule regarding taxable income is that such income is to be computed by the taxpayer under the taxpayer's usual method of account- ing . Before a taxpayer may initiate a change ...
... method General Comments . The present stat- uatory general rule regarding taxable income is that such income is to be computed by the taxpayer under the taxpayer's usual method of account- ing . Before a taxpayer may initiate a change ...
Էջ 70
... method would include any error in accounting for a significant item as well as an overall error in ac- counting method . 3. If the change is from a correct method to another correct method and there is a significant effect on revenue ...
... method would include any error in accounting for a significant item as well as an overall error in ac- counting method . 3. If the change is from a correct method to another correct method and there is a significant effect on revenue ...
Էջ 67
... methods One of the special inventory methods prescribed under the Regulations is the " farm - price method " which may be applied to other farm products as well as to livestock . This method requires that in- ventories including ...
... methods One of the special inventory methods prescribed under the Regulations is the " farm - price method " which may be applied to other farm products as well as to livestock . This method requires that in- ventories including ...
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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