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Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With Treatment Of Excess Of Proceeds From Sale Of Treasury Stock Over The Cost Thereof, United States. Securities And Exchange Commission, Carman G. Blough Jan 1938

Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With Treatment Of Excess Of Proceeds From Sale Of Treasury Stock Over The Cost Thereof, United States. Securities And Exchange Commission, Carman G. Blough

Federal Publications

The Securities and Exchange Commission today announced the issuance of an additional opinion in its Accounting Series, dealing with "treatment of excess of proceeds from sale of treasury stock over the cost thereof." The opinion was prepared by Carman G. Blough, the chief Accountant with respect to a particular example, but the principle in question has wider application.


Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series As To The Proper Treatment Of Unamortized Bond Discount And Expense Applicable To Bonds Which, Prior To Maturity, Nave Been Retired Out Of The Proceeds Of A Sale Of Capital, United States. Securities And Exchange Commission, William W. Werntz Jan 1938

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series As To The Proper Treatment Of Unamortized Bond Discount And Expense Applicable To Bonds Which, Prior To Maturity, Nave Been Retired Out Of The Proceeds Of A Sale Of Capital, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today made public an opinion in its accounting series as to the proper treatment of unamortized bond discount and expense applicable to bonds which, prior to maturity, nave been retired out of the proceeds of a sale of capital.


Administrative Policy On Financial Statements, United States. Securities And Exchange Commission Jan 1938

Administrative Policy On Financial Statements, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Announced The Issuance Of An Analysis Of The Deficiencies Commonly Cited By The Commission In Connection With Financial Statements Filed Under The Securities Act Of 1933 And The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission, Carman G. Blough Jan 1938

Securities And Exchange Commission Today Announced The Issuance Of An Analysis Of The Deficiencies Commonly Cited By The Commission In Connection With Financial Statements Filed Under The Securities Act Of 1933 And The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission, Carman G. Blough

Federal Publications

The Securities and Exchange Commission today announced the issuance of an analysis of the deficiencies commonly cited by the Commission in connection with financial statements filed under the Securities Act of 1933 and the Securities Exchange Act of 1934. The analysis, prepared by Carman G. Blough, Chief Accountant, covers accountants certificates, consolidated financial statements, balance sheet, liabilities, capital stock, surplus, profit and loss statement, and various schedules.


Securities And Exchange Commission Today Issued An Additional Statement In Its Accounting Series, United States. Securities And Exchange Commission Jan 1938

Securities And Exchange Commission Today Issued An Additional Statement In Its Accounting Series, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today issued an additional statement in its Accounting Series. The statement relates to the creation of surplus by appraisal in balance sheets representing the accounts of promotional companies.


Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With The Balance Sheet Presentation Of Preferred Or Other Senior Classes Of Capital Stock Having Preferences On Involuntary Liquidation In Excess Of The Par Or Stated Value, United States. Securities And Exchange Commission, William W. Werntz Jan 1938

Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With The Balance Sheet Presentation Of Preferred Or Other Senior Classes Of Capital Stock Having Preferences On Involuntary Liquidation In Excess Of The Par Or Stated Value, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today announced the issuance of an additional opinion in its Accounting Series, dealing with the "balance sheet presentation of preferred or other senior classes of capital stock having preferences on involuntary liquidation in excess of the par or stated value."


Securities And Exchange Commission Today Issued An Additional Release In Its Accounting Series, Dealing With Treatment Of Dividends On A Corporation's Own Capital Stock Held In Sinking Fund, United States. Securities And Exchange Commission, Carman G. Blough Jan 1938

Securities And Exchange Commission Today Issued An Additional Release In Its Accounting Series, Dealing With Treatment Of Dividends On A Corporation's Own Capital Stock Held In Sinking Fund, United States. Securities And Exchange Commission, Carman G. Blough

Federal Publications

No abstract provided.


Rules Of Practice As Amended June 25, 1938, Effective July 1, 1938, United States. Securities And Exchange Commission Jan 1938

Rules Of Practice As Amended June 25, 1938, Effective July 1, 1938, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.