Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 8
... received and are , therefore , taxable in that year , with no deferral until the next year . The deferred tax issue was originally raised by the AAA when it challenged an IRS ruling , later sustained by the U. S. Court of Claims , that ...
... received and are , therefore , taxable in that year , with no deferral until the next year . The deferred tax issue was originally raised by the AAA when it challenged an IRS ruling , later sustained by the U. S. Court of Claims , that ...
Էջ 48
... received from American Institute of Certified Pub- lic Accountants ' representatives , said : " One point on which we received advice was in connection with the requirement in Section 7 of the Act that the in- formation required in the ...
... received from American Institute of Certified Pub- lic Accountants ' representatives , said : " One point on which we received advice was in connection with the requirement in Section 7 of the Act that the in- formation required in the ...
Էջ 39
... received becomes revenue , to say nothing of net income ! It would be just as unreasonable , literally , to label the proceeds of a bank loan of $ 1,000 as " income " as to so treat an advance of $ 1,000 by a customer . Advances by ...
... received becomes revenue , to say nothing of net income ! It would be just as unreasonable , literally , to label the proceeds of a bank loan of $ 1,000 as " income " as to so treat an advance of $ 1,000 by a customer . Advances by ...
Այլ խմբագրություններ - View all
Common terms and phrases
absorption costing accepted accounting principles accounting firms accounting principles AICPA American Institute amount analysis application assets audit auditor basic basis benefits budget capital cash cent Certified Public Accountants Chicago clients committee corporation countants CPA firm data processing deduction depreciation direct costing earnings economic effect employees equipment estate tax experience factors Federal Fifo financial statements funds income tax industry interest Internal Revenue Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY Lifo loan machine management services ment method NCR Paper Olive & Co operations paper partners partnership payment pension period practitioner problems procedures production professional profit punched punched card accounting punched tape received records result salary sample staff standards tape taxation taxpayer tion York