Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 58
... income , assessed currently and payable currently , is the only tax cost or expense chargeable to the current accounting period . I contend , however , that the total amount of taxes related to the current ac- counting income , whether ...
... income , assessed currently and payable currently , is the only tax cost or expense chargeable to the current accounting period . I contend , however , that the total amount of taxes related to the current ac- counting income , whether ...
Էջ 59
... income tax allocation.2 Second corollary statement : Inter - period allo- cation . Period income tax expense is measured by applying an appropriate tax rate to the reported net income before tax , adjusted for any permanent differences ...
... income tax allocation.2 Second corollary statement : Inter - period allo- cation . Period income tax expense is measured by applying an appropriate tax rate to the reported net income before tax , adjusted for any permanent differences ...
Էջ 65
... income of the application of this principle in situations where accelerated depreciation is used for income tax purposes only . The brief reference to public utilities ( page 62 ) indicates that recog- nition of this principle for ...
... income of the application of this principle in situations where accelerated depreciation is used for income tax purposes only . The brief reference to public utilities ( page 62 ) indicates that recog- nition of this principle for ...
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accepted accounting principles Accounting Practice accounting principles adding machine adjusted American Institute amount annual applicable assets auditor balance sheet basis bill budget capital cash cent Certified Public Accountants client Code committee computed copy corporation cost CPA examination December 31 deduction depreciation dividend dollars Dun & Bradstreet earnings employees expense experience Federal fees financial statements funds gain income statement income tax individual industry interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability loss machine ment method National NCR Paper operations opinion partner partnership payment period practitioner prepared present problems production professional profit punched tape purchase question received records responsibility Revenue Royal McBee Section small business staff standards stockholders tax expense taxable taxpayer tion York