From inside the book
Արդյունքներ 64–ի 1-ից 3-ը:
Էջ 32
... income statements prepared upon entirely deals with the question of whether
or not different bases and containing items which items may properly be
excluded from the the accountant could neither control nor determination of net
income .
... income statements prepared upon entirely deals with the question of whether
or not different bases and containing items which items may properly be
excluded from the the accountant could neither control nor determination of net
income .
Էջ 137
Once having made the determination , he should abide by it unless change is
permitted by Commissioner . Burden of proving that accumulations are
unreasonable should be on Commissioner . Section 102 should not interfere with
normal ...
Once having made the determination , he should abide by it unless change is
permitted by Commissioner . Burden of proving that accumulations are
unreasonable should be on Commissioner . Section 102 should not interfere with
normal ...
Էջ 471
Thus , statement was becoming less pronounced . depreciation practices tend to
become the In so far as the determination of a signifi - focal point of research
leading toward the cant net income for the period is con - attainment of a
standard of ...
Thus , statement was becoming less pronounced . depreciation practices tend to
become the In so far as the determination of a signifi - focal point of research
leading toward the cant net income for the period is con - attainment of a
standard of ...
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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