Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 44
... received on Accounting Research Studies issued by the Research Division of the American Institute of CPAs . These summaries are prepared by members of the Institute staff , and are reviewed by the chairman or another member of the ...
... received on Accounting Research Studies issued by the Research Division of the American Institute of CPAs . These summaries are prepared by members of the Institute staff , and are reviewed by the chairman or another member of the ...
Էջ 45
... received , and inferentially those not received , clearly indicate a lack of desire on the part of the panel to take any strong position upon the study . The two practicing CPAs who expressed an opinion on the study offered a ...
... received , and inferentially those not received , clearly indicate a lack of desire on the part of the panel to take any strong position upon the study . The two practicing CPAs who expressed an opinion on the study offered a ...
Էջ
... received and tabulated up to September 7 , 1962 . Although no effort was made to record the geographic distribution of the re- spondents , it was noted that the post- marks on the reply envelopes repre- sented all regions of the country ...
... received and tabulated up to September 7 , 1962 . Although no effort was made to record the geographic distribution of the re- spondents , it was noted that the post- marks on the reply envelopes repre- sented all regions of the country ...
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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