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Letter From Edward B. Wilcox, President, American Institute Of Accountants, To Members Of The Aia, Re: Review Of Auditing Standards And Procedures And Memorandum Of Examples Of Inadequate Auditing ("Horrible Examples")., Edward B. Wilcox, Carman G. Blough Dec 1946

Letter From Edward B. Wilcox, President, American Institute Of Accountants, To Members Of The Aia, Re: Review Of Auditing Standards And Procedures And Memorandum Of Examples Of Inadequate Auditing ("Horrible Examples")., Edward B. Wilcox, Carman G. Blough

American Institute of Accountants

No abstract provided.


Letter From Edward B. Wilcox, President, American Institute Of Accountants, To State Society Presidents And Committees On Accounting And Auditing Procedure, Re: Review Of Auditing Standards And Procedures (Includes Memorandum Of Examples Of Inadequate Auditing, By Carman G. Blough, Director Of Research, Aia), Edward B. Wilcox, Carman G. Blough Nov 1946

Letter From Edward B. Wilcox, President, American Institute Of Accountants, To State Society Presidents And Committees On Accounting And Auditing Procedure, Re: Review Of Auditing Standards And Procedures (Includes Memorandum Of Examples Of Inadequate Auditing, By Carman G. Blough, Director Of Research, Aia), Edward B. Wilcox, Carman G. Blough

American Institute of Accountants

No abstract provided.


Letter From Edward A. Kracke, Chairman, Committee On Meetings, American Institute Of Accountants, To Members Of The American Institute Of Accountants Re: Annual Meeting Moved To Atlantic City, September 30-October 3, 1946., Edward A. Kracke Aug 1946

Letter From Edward A. Kracke, Chairman, Committee On Meetings, American Institute Of Accountants, To Members Of The American Institute Of Accountants Re: Annual Meeting Moved To Atlantic City, September 30-October 3, 1946., Edward A. Kracke

American Institute of Accountants

No abstract provided.


Letter From T. Dwight Williams, President, Executive Committee, American Institute Of Accountants, To Members Of The American Institute Of Accountants Re: Report Of The Committee On Accounting Procedure Made Pursuant To Resolution Of Council Adopted May 1, 1945., T Dwight Williams Feb 1946

Letter From T. Dwight Williams, President, Executive Committee, American Institute Of Accountants, To Members Of The American Institute Of Accountants Re: Report Of The Committee On Accounting Procedure Made Pursuant To Resolution Of Council Adopted May 1, 1945., T Dwight Williams

American Institute of Accountants

No abstract provided.


Letter From Carman G. Blough, Director Of Research, American Institute Of Accountants, To Members Of The Committee On Accounting Procedure, Re: Meeting With American Petroleum Institute Financial And Accounting Committee., Carman G. Blough Jan 1946

Letter From Carman G. Blough, Director Of Research, American Institute Of Accountants, To Members Of The Committee On Accounting Procedure, Re: Meeting With American Petroleum Institute Financial And Accounting Committee., Carman G. Blough

American Institute of Accountants

No abstract provided.


Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1946, United States. Securities And Exchange Commission Jan 1946

Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1946, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Redesignating Rule 6-10 Under Article 6a As Rule 6-10a, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Redesignating Rule 6-10 Under Article 6a As Rule 6-10a, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission, acting pursuant to authority conferred upon it by the Securities Act of 1933, particularly Sections 7 and 19 (a) thereof, the Securities Exchange Act of 1934, particularly Sections 12, 13, 15 (d), and 23 (a) thereof, and the Investment Company Act of 1940, particularly Sections 8, 30, 31 (c) and 38 (a) thereof, and finding notice and public proceedings thereon and a 30-day postponement of the effective date hereof unnecessary because the amendment cannot adversely affect the rights of any person, hereby amends Regulation S-X by redesignating Rule 6-10 of Article 6A as Rule 6-10A.


Distribution Cost Analysis, United States. Bureau Of Foreign And Domestic Commerce Jan 1946

Distribution Cost Analysis, United States. Bureau Of Foreign And Domestic Commerce

Federal Publications

This study is a reappraisal of the techniques of cost analysis that have been developed by the Bureau of Foreign and Domestic Commerce over the past 20 years. Separate sections are devoted to the technique of distribution cost analysis at the retailing, wholesaling, and manufacturing levels. There are included a discussion of the purposes of cost analysis and examples of results that have been achieved by companies that have made and applied such studies. It is hoped that this present study is but the first step in a program under which the Bureau will undertake further field work to simplify …


Hearings Of Joint Committee On Internal Revenue Taxation On The Administration Of Section 722 Of The Internal Revenue Code: February 6, 1946, Statement Of Maurice Austin, Chairman Of The Committee On Federal Taxation Of The American Institute Of Accountants, Maurice Austin, American Institute Of Accountants. Committee On Federal Taxation, United States. Congress. Joint Committee On Internal Revenue Taxation Jan 1946

Hearings Of Joint Committee On Internal Revenue Taxation On The Administration Of Section 722 Of The Internal Revenue Code: February 6, 1946, Statement Of Maurice Austin, Chairman Of The Committee On Federal Taxation Of The American Institute Of Accountants, Maurice Austin, American Institute Of Accountants. Committee On Federal Taxation, United States. Congress. Joint Committee On Internal Revenue Taxation

American Institute of Accountants

No abstract provided.


Accounting For The Use Of Special War Reserves; Accounting Research Bulletin, No. 26, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1946

Accounting For The Use Of Special War Reserves; Accounting Research Bulletin, No. 26, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Emergency Facilities; Accounting Research Bulletin, No. 27, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1946

Emergency Facilities; Accounting Research Bulletin, No. 27, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Securities And Exchange Commission Announced Today That A Public Conference Will Be Held On July 9, 1946 To Consider A Proposal Made By Its Staff For The Revision Of Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Of Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Announced Today That A Public Conference Will Be Held On July 9, 1946 To Consider A Proposal Made By Its Staff For The Revision Of Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Of Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission announced today that a public conference will be held on July 9, 1946 to consider a proposal made by its staff for the revision of Article 6 of Regulation S-X which governs the form and content of financial statements of management investment companies other than those which are issuers of periodic payment plan certificates.


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Designed To Provide For Special Disclosure Of War Costs, Losses, And Expenses Currently Being Recognized, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Designed To Provide For Special Disclosure Of War Costs, Losses, And Expenses Currently Being Recognized, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendment to Regulation S-X designed to provide for special disclosure of war costs, losses, and expenses currently being recognized. The amendment adds a new sub-paragraph (d) to Caption 16 of Rule 5-03 of the Commission's Regulation S-X which governs the form and content of most financial statements required to be filed under the Securities Act of 1933 or the Securities Exchange Act of 1934.


Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates. The revised requirements are applicable to all financial statements filed by such companies under the Investment Company Act of 1940, the Securities Act of 1933 and the Securities Exchange Act of 1934. The action taken resulted in a complete restatement of Article 6 of Regulation S-X and in major changes In the related supplementary schedules contained in Rules 12-19, 12-20, 12-21 and …


Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates. The revised requirements are applicable to all financial statements filed by such companies under the Investment Company Act of 1940, the Securities Act of 1933 and the Securities Exchange Act of 1934. The action taken resulted in a complete restatement of Article 6 of Regulation S-X and in major changes In the related supplementary schedules contained in Rules 12-19, 12-20, 12-21 and …


Securities And Exchange Commission Today Announced The Issuance Of A Release In Its Accounting Series Discussing A Problem That May Face Management Investment Companies In Complying With The Requirements Of The Recently Revised Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Filed With The Commission By Management Investment Companies, United States. Securities And Exchange Commission, William W. Werntz Jan 1946

Securities And Exchange Commission Today Announced The Issuance Of A Release In Its Accounting Series Discussing A Problem That May Face Management Investment Companies In Complying With The Requirements Of The Recently Revised Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Filed With The Commission By Management Investment Companies, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today announced the issuance of a release in its Accounting Series discussing a problem that may face management investment companies in complying with the requirements of the recently revised Article 6 of Regulation S-X which governs the form and content of financial statements filed with the Commission by management investment companies. The release outlines certain procedures which may be followed in allocating past dividends so as to arrive at (1) the balance of undistributed net income (excluding gain or loss on investments); and (2) accumulated net realized gain or loss on investments.