Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 89–ի 1-ից 3-ը:
Էջ 37
... term lease commitments HE full disclosure of all contractual commit- aire ments , including long - term leases which are material , is in the interest of the public , industry , and the financial community . A few critics of busi- ness ...
... term lease commitments HE full disclosure of all contractual commit- aire ments , including long - term leases which are material , is in the interest of the public , industry , and the financial community . A few critics of busi- ness ...
Էջ 43
... term during which the lease cannot be canceled . The periodic rentals received by the lessor during the basic term of the lease are designed to recover the net cost of the property ( cost less salvage , if any ) and to provide a return ...
... term during which the lease cannot be canceled . The periodic rentals received by the lessor during the basic term of the lease are designed to recover the net cost of the property ( cost less salvage , if any ) and to provide a return ...
Էջ 26
... term capital losses should not be given the advantage of becoming short - term for purposes of carryover to succeeding years . Under the present law , a net capital loss , to the extent that it exceeds the maximum amount allowable under ...
... term capital losses should not be given the advantage of becoming short - term for purposes of carryover to succeeding years . Under the present law , a net capital loss , to the extent that it exceeds the maximum amount allowable under ...
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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