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" This principle is now part of the body of generally accepted accounting principles set forth by the Accounting Principles Board of the American Institute of Certified Public Accountants. "
Investigation of Conglomerate Corporations: Hearings Before Antitrust ... - Page 122
by United States. Congress. House. Committee on the Judiciary. Subcommittee No. 5 - 1970
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Private Welfare and Pension Plan Study, 1972: Hearing, Ninety-second ...

United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Labor - 1972 - 544 pages
...this basis would be $999,300 and the $i,69>»,2oo. •-."••• In view of Opinion Ho. 8 issued by the Accounting Principles Board of the American Institute of Certified Public Accountants, the Company will probably vant to review its actual 1971 contributions to this Plan in...
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Retirement Income Security for Employees Act, 1972: Hearings Before the ...

United States. Congress. Senate. Labor and Public Welfare - 1972 - 644 pages
...funding provision should, rather, be stated as a required minimum, It seems that the principles adopted by the Accounting Principles Board of the American Institute of Certified Public Accountants in their 82-079 O - 72 pt. 1 - 18 - 12 Opinion Mo. 8 would serve as adequate protection...
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General Tax Reform: Panel Discussions, Ninety-third Congress, First Session

United States. Congress. House. Committee on Ways and Means - 1973 - 1022 pages
...Plans Disclosure Act (29 USC 304). Standards for accounting for the cost of pension plans were issued by the Accounting Principles Board of the American Institute of Certified Public Accountants (Accounting Principles Opinion Number 8) in November, 1966. In view of the variations explained...
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Department of Transportation and Related Agencies Appropriations for ..., Part 3

United States. Congress. House. Committee on Appropriations. Subcommittee on Department of Transportation and Related Agencies Appropriations - 1974 - 1112 pages
...differences in the application of generally accepted accounting principles may arise has been acknowled$S¿ by the Accounting Principles Board of the American Institute of Certified Public Accountants in the Addendum to its Opinion No. 2 .bieb states that: “...differences nay arise in...
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Tax Reform (Administration and Public Witnesses), Public Hearings Before ...

United States. Congress. House. Committee on Ways and Means - 1975 - 838 pages
...body, such as the Financial Accounting Standards Board for periods since July 1973, and prior thereto by the Accounting Principles Board of the American Institute of Certified Public Accountants. In addition, a certified public accountant who is a member of the AICPA is prohibited...
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Panama Canal Finances: Hearings Before the Subcommittee on Panama Canal of ...

United States. Congress. House. Committee on Merchant Marine and Fisheries. Subcommittee on Panama Canal - 1977 - 566 pages
...differences in the application of generally accepted accounting principles may arise has been acknowledged by the Accounting Principles Board of the American Institute of Certified Public Accountants in the Addendum to its Opinion No. 2 which states that: ". . . differences may arise in...
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Panama Canal Finances: Hearings Before the Subcommittee on Panama Canal of ...

United States. Congress. House. Committee on Merchant Marine and Fisheries. Subcommittee on Panama Canal - 1977 - 574 pages
...differences in the application of generally accepted accounting principles may arise has been acknowledged by the Accounting Principles Board of the American Institute of Certified Public Accountants in the Addendum to its Opinion No. 2 which states that: ". . . differences may arise in...
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A Review of Selected Tax Expenditures, Investment Tax Credit: Hearings ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1979 - 984 pages
...generally known as "normalization." (3) Normalization is acceptable and proper. It has been endorsed by the Accounting Principles Board of the American Institute of Certified Public Accountants. It is the best way to account for the Section 46 and 167 incentives and is appropriate...
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Mergers and Acquisitions

Ernst & Young LLP - 1994 - 368 pages
...(technically a business combination). APR No. 16, Accounting for Business Combinations, was issued in 1970 by the Accounting Principles Board of the American Institute of Certified Public Accountants. APB No. 16 establishes two mutually exclusive accounting methods for dealing with business...
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