Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
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Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 47
... suggested by Dr. Moonitz , while true in themselves , provide no such spring- board for further reasoning . Many of them are really axioms or facts rather than basic assumptions on which accounting principles rest . A major criticism of ...
... suggested by Dr. Moonitz , while true in themselves , provide no such spring- board for further reasoning . Many of them are really axioms or facts rather than basic assumptions on which accounting principles rest . A major criticism of ...
Էջ 53
... suggested . I believe some term must exist which means " valuation based on consideration given upon acquisition " as distin- guished from a gift or a value based on appraisal which would reflect appreciation for which no consideration ...
... suggested . I believe some term must exist which means " valuation based on consideration given upon acquisition " as distin- guished from a gift or a value based on appraisal which would reflect appreciation for which no consideration ...
Էջ 10
... suggested sev- eral entirely different approaches . Among them : The shareholder could require the foreign corporation to supplement its regular reports with information neces- sary for the filing of correct returns in the United States ...
... suggested sev- eral entirely different approaches . Among them : The shareholder could require the foreign corporation to supplement its regular reports with information neces- sary for the filing of correct returns in the United States ...
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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