Accounting and Reporting Problems of the Accounting Profession |
Contents
Pricelevel accounting | 1 |
Income tax benefits from operating loss carryforward credits | 51 |
Deferred income taxes of public utilities resulting from accelerated | 57 |
16 other sections not shown
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Common terms and phrases
AAA Position accepted accounting principles accounting practices Accounting Principles Board accounting profession Accounting Research Study adjustments AICPA Position American Accounting Association amortization amount APB Opinion applicable appropriate Auditing balance sheet business combinations capital charged to income Committee on Accounting considered consolidated corporation current assets current liabilities deduction deferred income taxes deferred taxes depreciation determined differences disclosure discussed equity basis Existing Practices expense financial position financial statements followed footnote future goodwill included income statement income tax purposes incurred industry insurance companies inventories investment issued Lifo loss carryforwards ments net income oil and gas operating cycle paragraph pension pooling of interests prescribed accounting present prior period problem production payment public accountants railroads realized reasonable recognized reflected Regulation S-X regulatory reporting reserves results of operations retained earnings SEC Requirements Section stockholders subject and illustrations Subject Files subsidiaries surplus tax effects tax reduction tion transaction Viewpoint