Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 73–ի 1-ից 3-ը:
Էջ 41
... reasonable assurance regard- ing the balance sheet items , or regarding the com- ponents of the income statement ? Is it reasonable to assume that a control situation can be so bad that it is impossible ( or at least impracticable ) to ...
... reasonable assurance regard- ing the balance sheet items , or regarding the com- ponents of the income statement ? Is it reasonable to assume that a control situation can be so bad that it is impossible ( or at least impracticable ) to ...
Էջ 72
... reasonable basis for ex- pecting repayment or recovery . In the early stages of an SBIC's in- vestment in a particular SBC , where there has been no noticeable deteriora- tion of the financial position of the SBC from the date of the ...
... reasonable basis for ex- pecting repayment or recovery . In the early stages of an SBIC's in- vestment in a particular SBC , where there has been no noticeable deteriora- tion of the financial position of the SBC from the date of the ...
Էջ 71
... reasonable method of arriving at an inventory valuation in such a situation ? It seems to us that the accounting procedure committee of the American Institute of CPAs has set up a ceiling and a floor which may ap- propriately be used ...
... reasonable method of arriving at an inventory valuation in such a situation ? It seems to us that the accounting procedure committee of the American Institute of CPAs has set up a ceiling and a floor which may ap- propriately be used ...
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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