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AAA Position accepted accounting principles accounting practices Accounting Principles Board accounting profession accrual adjustments AICPA Position American Accounting Association amortization amounts APB Opinion appropriate balance sheet business combinations capital changes charges to income Commission Committee on Accounting considered contracts criteria current assets current liabilities deduction deferred income taxes deferred taxes depreciation accounting determined development costs differences disclosure discussed economic resources equity method expense exploration and development extraordinary items Fifo financial accounting financial statements followed future goodwill included income statement income tax purposes incurred industry insurance companies intangible assets intangibles inventory investment investor issued Lifo loss carryforwards ment noncurrent oil and gas operating cycle paragraph payments pooling of interests present price-level prior periods problem production railroads realized reasonably recognized reflected reporting reserves results of operations retained earnings revenues SEC Requirements Section significant stockholders Subject Files subsidiaries tax allocation tax effects tion transaction Viewpoint