Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 42
... principles be accepted ? " The fact that the public has used the financial statements prepared on the basis of what we choose to label generally accepted accounting principles , does not confirm public ac- ceptance of these so - called ...
... principles be accepted ? " The fact that the public has used the financial statements prepared on the basis of what we choose to label generally accepted accounting principles , does not confirm public ac- ceptance of these so - called ...
Էջ 43
... principles to a given set of facts . No one has defended a single set of specific alternative accounting principles by con- tending that both were fair , and by advancing sound reasoning in demonstration of that fairness . If uniformity ...
... principles to a given set of facts . No one has defended a single set of specific alternative accounting principles by con- tending that both were fair , and by advancing sound reasoning in demonstration of that fairness . If uniformity ...
Էջ 44
... principles . " Even this clarification would prevent any experimentation outside the bounds of the accepted alternatives now existing . A concept that alternative accounting principles permit the adoption of additional alternatives that ...
... principles . " Even this clarification would prevent any experimentation outside the bounds of the accepted alternatives now existing . A concept that alternative accounting principles permit the adoption of additional alternatives that ...
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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