Research Catalog

Reporting the results of operations. : I. Net income and the treatment of extraordinary items and prior period adjustments. II. Computation and reporting of earnings per share

Title
Reporting the results of operations. : I. Net income and the treatment of extraordinary items and prior period adjustments. II. Computation and reporting of earnings per share / issued by the Accounting Principles Board of the American Institute of Certified Public Accountants.
Author
American Institute of Certified Public Accountants. Accounting Principles Board.
Publication
New York, N.Y. : The Institute, [1967], ©1967.

Holdings

Details

Description
pages 106-139; 23 cm.
Series Statement
  • Opinions of the Accounting Principles Board ; 9
  • American Institute of Certified Public Accountants. Accounting Principles Board. Opinions of the Accounting Principles Board ; no. 9.
Subject
  • Income accounting > Standards > United States
  • Financial statements > Standards > United States
  • Accounting > Standards > United States
Note
  • Table of contents page title.
  • "December 1966."
  • "Opinions present the considered opinion of ... the Accounting Principles Board ..."--P. 128.
Bibliography (note)
  • Includes bibliographical references.
OCLC
  • ocm18792893
  • SCSB-5004912