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APB 12: Omnibus Opinion—1967
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
No hay comentariosINTRODUCTION This is the second of a series of Opinions which the Board expects to issue periodically containing: Amendments of prior Opinions of the Accounting Principles Board and Accounting Research Bulletins of its predecessor, the committee on accounting procedure, as appear necessary to clarify their meaning or to describe their applicability under changed conditions. Affirmation
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APB 10: Omnibus Opinion—1966
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
INTRODUCTION This is the first of a series of Opinions which the Board expects to issue periodically containing: Amendments of prior Opinions of the Accounting Principles Board and Accounting Research Bulletins of its predecessor, the committee on accounting procedure, as appear necessary to clarify their meaning or to describe their applicability under changed conditions. Affirmation
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APB 9: Reporting the Results of Operations
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
INTRODUCTION The American Institute of Certified Public Accountants, through its boards and committees, reviews from time to time the form and content of financial statements to determine how their usefulness may be improved. This Opinion is the result of a review of present practice in the reporting of the results of operations of business entities.
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APB 4: Accounting for the «Investment Credit»
- 25 junio, 2017
- Publicado por: admin
- Categoría: APB
In December 1962 this Board issued Opinion No. 2, «Accounting for the `Investment Credit.’» In this Opinion we said: Some decision as to the nature of the investment credit, i.e., as to the substance of its essential characteristics, if not indispensable, is of great significance in a determination of its accounting treatment. We believe there
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APB 2: Accounting for the «Investment Credit»
- 25 junio, 2017
- Publicado por: admin
- Categoría: APB
The Revenue Act of 1962 provides for an «investment credit» which, in general, is equal to a specified percentage of the cost of certain depreciable assets acquired and placed in service after 1961. It is subject to certain statutory limitations and the amount available in any one year is used to reduce the amount of
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