Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 31
... period between original term and option periods will enable a lessee to amortize the cost of improve- ments over a period 40 per cent shorter than the useful life which would be approved for depreci- ation purposes if the improvements ...
... period between original term and option periods will enable a lessee to amortize the cost of improve- ments over a period 40 per cent shorter than the useful life which would be approved for depreci- ation purposes if the improvements ...
Էջ 64
... period or periods in which the specific expense item is charged to expense . Likewise , a reduction in current tax pay- ments , arising from deferring for tax purposes income currently recorded in the accounts , should not be reflected ...
... period or periods in which the specific expense item is charged to expense . Likewise , a reduction in current tax pay- ments , arising from deferring for tax purposes income currently recorded in the accounts , should not be reflected ...
Էջ 70
... period without the need of waiting until the sale has been made to measure it . Too , if revenue were not recognized ... period to period so that the statements will be comparable . b . " Conservatism " is a policy in accounting which ...
... period without the need of waiting until the sale has been made to measure it . Too , if revenue were not recognized ... period to period so that the statements will be comparable . b . " Conservatism " is a policy in accounting which ...
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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