...the implementation of accounting opinion No. 8 '"Accounting for the Cost of F — - : Pension Plans." 'Of the Accounting Principles Board of the American Institute of Certified Public Accountants. Perhaps, also, incentives rather than requirements would retain the flexibility that has...

...necessary variety of systems to meet management needs, they will merely duplicate the present work of the Accounting Principles Board of the American Institute of Certified Public Accounts. If, on the other hand, the standards are conceived as detailed procedures, there either must...

...private pension system. These conclusions are consistent with the recently enunciated Opinion No. 8 of the Accounting Principles Board of the American Institute of Certified Public Accountants. Drawing a distinction between the amount to be charged to operations in a particular year...

...individually or in committees representing the professional accounting organizations. The Increased efforts of the Accounting Principles Board of the American Institute of Certified Public Accountants to deal with alternative accounting practices and the aroused interest of the Financial...

...individually or in committees representing the professional accounting organizations. The increased efforts of the Accounting Principles Board of the American Institute of Certified Public Accountants to deal with alternative accounting practices and the aroused interest of the Financial...

...$1.830,542 $2.264.256 Also see Note 5 of Notes to Financial Statements. 9 In accordance with Opinion 11 of the Accounting Principles Board of the American Institute of Certified Public Accountants, the Company has adopted the principle of allocating California franchise tax on a comprehensive...

...of other government procurement agencies. In certain respects they also exist In the promulgations of the Accounting Principles Board of the American Institute of Certified Public Accountants, in the regulations of the Securities and Exchange Commission. the Internal Revenue Service...

...as, a desideratum of the highest rank. If we think of financial reporting as a kind of language — a method of expressing ideas and communicating information...Accountants, which has the principal responsibility of denning accounting principles to be used in financial reporting. I am greatly encouraged by the current...

...accounting requirement for the amortization of discount relating to debt issued with warrants (Opinion 14 of the Accounting Principles Board of the American Institute of Certified Public Accountants, issued in March 1969). This new requirement decreased previously reported 1968 consolidated...

...of other government procurement agencies. In certain respects they also exist in the promulgations of the Accounting Principles Board of the American Institute of Certified Public Accountants, in the regulations of the Securities and Exchange Commission. the Internal Revenue Service...