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Illustrations of accounting policy disclosure:

a survey of the applications of APB opinion, Issue 22
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American Institute of Certified Public Accountants, 1987 - Accounting - 190 pages

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Contents

SCOPE AND PURPOSE OF THE SURVEY
1
INDIVIDUAL ACCOUNTING POLICIES CLASSIFIED BY TOPIC
89
APPENDIX AUSING NAARS TO EXPAND THE INFORMATION
179
Copyright

1 other sections not shown

Other editions - View all

Illustrations of accounting policy disclosure: a survey of applications of ...
Illustrations of accounting policy disclosure: a survey of ..., Issue 22
American Institute of Certified Public Accountants
Snippet view - 1972

Common terms and phrases

Accounting Policies Principles accrued acquisition adjusted amortized amounts charged to expense charged to operations common stock Company Company's computed Consolidated Financial Statements contracts CORPORATION AND SUBSIDIARIES CORPORATION Notes cost or market December 31 deferred earnings per share employees equity method estimated useful lives expense as incurred federal income tax fees financial statements include Financial Statements Note first-out Foreign Currency funds gain or loss gains and losses include the accounts income per share Intangible Assets Inventories Investment tax credits LIFO loans lower of cost marketable securities method of accounting mortgage Notes to Consolidated Notes to Financial number of common number of shares payments period plant and equipment premiums principally Principles of Consolidation prior production Property and equipment purchase real estate Reclassifications recognized recorded Significant Accounting Policies Statements Note 1—Summary stock options stock split straight-line basis straight-line method SUBSIDIARIES Notes Summary of Significant translated U.S. dollars weighted average number

Bibliographic information

QR code for Illustrations of accounting policy disclosure
TitleIllustrations of accounting policy disclosure: a survey of the applications of APB opinion, Issue 22
Volume 36 of Financial report survey
AuthorsHal G. Clark, Leonard Lorensen, Joseph J. Soldano, American Institute of Certified Public Accountants
PublisherAmerican Institute of Certified Public Accountants, 1987
Original fromthe University of Michigan
Digitized5 Nov 2010
Length190 pages
SubjectsAccounting
Disclosure in accounting
Disclosure of accounting policies
Financial statements
  
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