Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 42
... loss should be determined and reported separately in the financial statements . The reasons given in- cluded the statement that if the loss is not reported separately " the consistency between years is de- stroyed . Therefore , the ...
... loss should be determined and reported separately in the financial statements . The reasons given in- cluded the statement that if the loss is not reported separately " the consistency between years is de- stroyed . Therefore , the ...
Էջ 42
... loss , if any , on the asset being priced will not be recognized until sale or other transfer out of the business entity . ( 2 ) A current exchange price , e.g. , replacement . cost . When this basis is used , profit or loss on the ...
... loss , if any , on the asset being priced will not be recognized until sale or other transfer out of the business entity . ( 2 ) A current exchange price , e.g. , replacement . cost . When this basis is used , profit or loss on the ...
Էջ 54
... loss of assets and earnings ) in the event of loss of properties in a region . If the foreign operations are wholly self - con- tained within each country or group of countries , such information can be provided with little diffi- culty ...
... loss of assets and earnings ) in the event of loss of properties in a region . If the foreign operations are wholly self - con- tained within each country or group of countries , such information can be provided with little diffi- culty ...
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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