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Illustrations of accounting policy disclosure:

a survey of applications of APB opinion, Issue 22
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American Institute of Certified Public Accountants, 1972 - Business & Economics - 73 pages

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Contents

Scope and Purpose of Survey
1
Illustrations of Disclosures by Topic
35
Appendix Opinion No 22 of the Accounting Principles Board
65
Copyright

1 other sections not shown

Common terms and phrases

accelerated methods accepted accounting principles Accounting Principles Board actuarial adjusted affiliates amortized amount applicable assets and liabilities average number carried at cost charged against income charged to income common stock COMPANY Inventories Company's computed consolidated financial statements contracts CORPORATION The Company cost or market deducted depletion determined development costs disclosure of accounting dividends earnings per share employees estimated useful lives excess expensed as incurred federal income tax financial position financial statements financial statements include first-in first-out method foreign currencies foreign subsidiaries gains or losses include the accounts income as incurred income per share income tax purposes investment tax credit J. C. PENNEY COMPANY last-in lease leasehold lower of cost MURPHY OIL CORPORATION PARKER PEN COMPANY Pension costs period plant and equipment production rates of exchange recognized recorded related assets rentals reporting entity reserve revenues stock options straight-line method translated U.S. dollars unearned United States dollar

Bibliographic information

QR code for Illustrations of accounting policy disclosure
TitleIllustrations of accounting policy disclosure: a survey of applications of APB opinion, Issue 22
Financial report survey
AuthorAmerican Institute of Certified Public Accountants
EditorHortense Goodman
Compiled byHortense Goodman
PublisherAmerican Institute of Certified Public Accountants, 1972
Original fromthe University of Michigan
Digitized26 Aug 2010
Length73 pages
Subjects ›  › 

Accounting
Business & Economics / Accounting / Financial
Business & Economics / Accounting / General
Disclosure in accounting
Financial statements
  
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