From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 200
There shall be disclosed ( a ) the is computed . amount charged to revenue for
depreciation , renewals , or diminution of value of ' ( c ) Whether the amount
stated for divifixed assets ; ( b ) the amount of interest on dends paid or proposed
is ...
There shall be disclosed ( a ) the is computed . amount charged to revenue for
depreciation , renewals , or diminution of value of ' ( c ) Whether the amount
stated for divifixed assets ; ( b ) the amount of interest on dends paid or proposed
is ...
Էջ 444
( a ) to mingle sinking fund cash with general cash and sinking fund securities
with other securities , and to show both as current assets on the balance - sheet ;
( b ) to keep sinking fund cash in a separate bank account and sinking fund ...
( a ) to mingle sinking fund cash with general cash and sinking fund securities
with other securities , and to show both as current assets on the balance - sheet ;
( b ) to keep sinking fund cash in a separate bank account and sinking fund ...
Էջ 483
are ( 1 ) a statutory merger and ( 2 ) a trans - value of the subsidiary ' s stock 6
and even fer by a corporation of all or a part of its though , in substance , the
transaction assets to another corporation if immedi - amounted to a liquidation of
the ...
are ( 1 ) a statutory merger and ( 2 ) a trans - value of the subsidiary ' s stock 6
and even fer by a corporation of all or a part of its though , in substance , the
transaction assets to another corporation if immedi - amounted to a liquidation of
the ...
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Common terms and phrases
accepted adjustment advertisers American amount applicable assets audit auditor balance bank basis Bulletin capital cash cent certified public accountants charges committee Company complete considered corporation cost counting course Court cover deduction depreciation desires determination earnings effect examination expenses experience fact federal firm funds give important included income individual Institute interest internal inventory issue Journal of Accountancy LIFO loss machine material matter ment mention method operations opinion organization paid period person position possible practice prepared present problem procedure production profit public accountants purchase question reason received records reports represent reserves result rule standard statement taxpayer tion United writing York
Բիբլիոգրաֆիական տվյալներ
| Վերնագիր | Journal of Accountancy, Հատոր 85 |
| Contributors | American Association of Public Accountants, American Institute of Certified Public Accountants, Institute of Accountants in the United States of America |
| Հրատարակիչ | American Institute of Certified Public Accountants, 1948 |
| Export Citation | BiBTeX EndNote RefMan |