Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 77–ի 1-ից 3-ը:
Էջ 75
... asset ac- counting , the proceeds of ordinary sales of fixed assets can be treated as credits to the depreciation reserve . Thus the taxpayer can defer any gain ( or loss ) on normal sales of his assets . 2 . Recognition of ...
... asset ac- counting , the proceeds of ordinary sales of fixed assets can be treated as credits to the depreciation reserve . Thus the taxpayer can defer any gain ( or loss ) on normal sales of his assets . 2 . Recognition of ...
Էջ 53
... assets and liabilities , for the most part , can be assigned to geographic regions without undue difficulty , ( 1 ) we must look beyond the location of the foreign branch or subsidiary company to decide where to assign each group of assets ...
... assets and liabilities , for the most part , can be assigned to geographic regions without undue difficulty , ( 1 ) we must look beyond the location of the foreign branch or subsidiary company to decide where to assign each group of assets ...
Էջ 56
... assets retain their identity and he now consolidates his assets into accounts corresponding to the guideline classes and includes assets previously consid- ered fully depreciated , how should he determine what his class life has been ...
... assets retain their identity and he now consolidates his assets into accounts corresponding to the guideline classes and includes assets previously consid- ered fully depreciated , how should he determine what his class life has been ...
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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