Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 45
... accepted accounting principles or generally accepted audit- ing procedures upon the over - all fairness of the fi- nancial statements . This again is a matter of judg- ment on the part of the reviewers . These reports may not ...
... accepted accounting principles or generally accepted audit- ing procedures upon the over - all fairness of the fi- nancial statements . This again is a matter of judg- ment on the part of the reviewers . These reports may not ...
Էջ 38
... accepted principles for acceptance at this time , " for that statement savors of the Board's reluctance to recognize the child that it has fathered . The comments of the members of the project advisory committees and the statement of ...
... accepted principles for acceptance at this time , " for that statement savors of the Board's reluctance to recognize the child that it has fathered . The comments of the members of the project advisory committees and the statement of ...
Էջ 65
... accepted accounting principles .... " The term " generally accepted ac- counting principles " has never been defined author- itatively and has long been a source of confusion and misunderstanding within the profession and to other ...
... accepted accounting principles .... " The term " generally accepted ac- counting principles " has never been defined author- itatively and has long been a source of confusion and misunderstanding within the profession and to other ...
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accepted activities additional American amount application assets Association audit auditor balance basic basis capital cash cent City clients committee complete considered corporation cost counting course decisions depreciation determine earnings economic effect examination expenses experience fact Federal firm give important income increase indicated individual industry Institute interest Internal investment loss major March ment method Name operations opinion period position possible practice prepared present principles problems procedures processing professional profit proposed public accounting purchase question reasonable received records regulations responsibility rules savings standards statements suggested tion University York