Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 88–ի 1-ից 3-ը:
Էջ 45
... period by a stated and disclosed per annum percentage . 5. Remaining period ( from date of report ) over which each major commitment extends . The dollar amounts in each column may be totaled . Statements are included as to materiality ...
... period by a stated and disclosed per annum percentage . 5. Remaining period ( from date of report ) over which each major commitment extends . The dollar amounts in each column may be totaled . Statements are included as to materiality ...
Էջ 67
... periods and methods . We shall also express our views on the man- ner of computing the tax for the short taxable year caused by a change in ac- counting period . Change of accounting period General Comments . In our letter to ...
... periods and methods . We shall also express our views on the man- ner of computing the tax for the short taxable year caused by a change in ac- counting period . Change of accounting period General Comments . In our letter to ...
Էջ 68
... period . If a taxpayer has a good business reason- for example , changing to a natural business year ( we shall discuss the problem of a natural business year later in this memorandum ) , the request should not be denied merely because ...
... period . If a taxpayer has a good business reason- for example , changing to a natural business year ( we shall discuss the problem of a natural business year later in this memorandum ) , the request should not be denied merely because ...
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Common terms and phrases
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