Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 62
... effect which death would have on the taxable year of the survivors and decedent . Is the termination immediate or ... effect , a restatement of the point emphasized above to the effect that the flex- ibility permitted by the three - tier ...
... effect which death would have on the taxable year of the survivors and decedent . Is the termination immediate or ... effect , a restatement of the point emphasized above to the effect that the flex- ibility permitted by the three - tier ...
Էջ 60
... effect on the financial state- ments should be disclosed in a note to the financial statements . It would not ordinarily be commented upon in the independent auditor's report2 since it 2 With respect to financial statements filed with ...
... effect on the financial state- ments should be disclosed in a note to the financial statements . It would not ordinarily be commented upon in the independent auditor's report2 since it 2 With respect to financial statements filed with ...
Էջ 61
... effect of a change to a principle or practice which is not generally ac- cepted is material , the independent auditor should so state in his report . Such statement requires either a quali- fication of the independent auditor's opinion ...
... effect of a change to a principle or practice which is not generally ac- cepted is material , the independent auditor should so state in his report . Such statement requires either a quali- fication of the independent auditor's opinion ...
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Common terms and phrases
accepted activities additional American amount application assets audit balance basic basis benefits budget capital cash cent certified City clients committee complete considered corporation cost course Department depreciation desirable determine direct economic effect employees equipment examination expenses experience fact factors Federal firm funds give important income increase individual industry Institute interest Internal inventory investment issue JOURNAL material ment method objective operations period position possible practice prepared present principles problems procedures processing production professional profit proposed public accounting purchase question received records responsibility result rules sample staff standards statements tion United University York