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 ...
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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