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Accounting for the investment credit; Exposure draft (American Institute of Certified Public Accountants), 1962, Nov. 1
American Institute of Certified Public Accountants. Accounting Principles Board
The Board therefore believes that the "investment credit" should be reflected in income over the productive life of the acquired facilities rather than in the year of their acquisition. Accordingly, the Board is of the opinion that the amount of the "investment credit" should be applied to reduce the recorded cost of the acquired facilities, either directly or by inclusion in an offsetting account which would be deducted from the cost of the facilities for purposes of both balance-sheet presentation and calculation of periodic depreciation.
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Accounting for the investment credit; Exposure draft (American Institute of Certified Public Accountants), 1962, November 1
American Institute of Certified Public Accountants. Accounting Principles Board
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Staff Accountants Questionnaire
American Institute of Accountants. Advisory Committee of Staff Accountants and Robert L. Starks
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Accountants Cooperate With Trade Commission in Considering Securities Act
American Institute of Accountants and United States. Federal Trade Commission
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Urgent Letter fromto Members and Associates of the American Institute of Accountants.
American Institute of Accountants. Special Committee on Revenue Laws
