Volume 73, Issue 3 (1942)
Complete Issue
Journal of accountancy, March 1942 Vol. 73 issue 3 [whole issue]
American Institute of Accountants
Articles
Treatment of Debt Discount and Premiums upon Refunding
Robert E. Healy
What Is an Asset?
James L. Dohr
S.E.C. Administrative Policy on Financial Statements
B. Bernard Greidinger
Arithmetic Monsters and Economic Absurdities
Bassett Jones
So You Are Going to Move?
George J. Thomas
"Original Cost,” Invested Capital, Depreciation Base, and Other Determinations of Old Costs
Henry A. Horne
Correspondence
Harry S. Moore, Samuel I. Potter, H. B. Eversole, Harry A. Suber, Albert L. Norris, and Hines & Wilkerson
Accounting Questions: Income Taxes in Financial Statements of Proprietorships and Partnerships
American Institute of Accountants. Bureau of Information
Commentator
William D. Cranstoun
This Blessed Language
A. P. Richardson
Students' Department
H. P. Baumann
Book Reviews
James L. Dohr and C. C.
Current Literature
American Institute of Accountants. Library
Findings and Opinions
A. J. Bruen and James L. Dohr