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- Securities -- United States -- Accounting; Financial statements -- Standards -- United States (5)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Investments -- Accounting; Mutual funds -- Accounting -- Standards -- United States (2)
- Excess profits tax -- United States; Securities -- United States -- Accounting; Financial statements -- Standards -- United States (1)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Accountants -- Standards -- United States (1)
- Shipbuilding industry -- United States -- Costs (1)
Articles 1 - 10 of 10
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Regulation S-X: Form And Content Of Financial Statements As Amended To And Including June 20, 1941, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including June 20, 1941, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including February 1, 1941, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including February 1, 1941, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 2-02 And 3-07 Of Regulation S-X, Which Are Designed To Correct Certain Defects Disclosed By The Commission's Studies Of Accountant's Certificates, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 2-02 And 3-07 Of Regulation S-X, Which Are Designed To Correct Certain Defects Disclosed By The Commission's Studies Of Accountant's Certificates, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of amendments to Rules 2-02 and 3-07 of Regulation S-X, which are designed to correct certain defects disclosed by the Commission's studies of accountant's certificates. Regulation S-X governs the form and content of financial statements required to be filed on Form A-2 under the Securities Act of 1933 and most of the forms promulgated under the Securities Exchange Act of 1934. The amendments become effective March 1, 1941.
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Releases Regarding The Independence Of Certifying, Accountants Who Have Been Indemnified, By The Company Whose Statements Are Certified, Against All Losses, Claims And Damages Arising Out Of Such Certification Other Than As A Result Of Their Willful Misstatements Or Omissions, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Releases Regarding The Independence Of Certifying, Accountants Who Have Been Indemnified, By The Company Whose Statements Are Certified, Against All Losses, Claims And Damages Arising Out Of Such Certification Other Than As A Result Of Their Willful Misstatements Or Omissions, 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 Releases regarding the independence of certifying, accountants who have been indemnified, by the company whose statements are certified, against all losses, claims and damages arising out of such certification other than as a result of their willful misstatements or omissions.
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Pertaining To The Manner In Which Federal Income And Excess Profits Taxes Should Be Reflected In Profit And Loss Or Income Statements Contained In Reports Filed With The Commission, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Pertaining To The Manner In Which Federal Income And Excess Profits Taxes Should Be Reflected In Profit And Loss Or Income Statements Contained In Reports Filed With The Commission, 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 pertaining to the manner in which Federal income and excess profits taxes should be reflected in profit and loss or income statements contained in reports filed with the Commission.
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Article 1 Of Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Investment Companies In Registration Statements And Annual Reports Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Article 1 Of Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Investment Companies In Registration Statements And Annual Reports Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today announced the adoption of amendments to Article 1 of Regulation S-X making that Regulation applicable to the form and content of financial statements filed by investment companies in registration statements and annual reports under the Investment Company Act of 1940. Various amendments of Article 6 and the related rules of Article 12, which deal specifically with the form and content of balance sheets, income statements, and schedules for investment companies, also were adopted.
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing Certain Implications Of The Term Quasi-Reorganization As Used To Describe The Corporate Procedure In The Course Of Which A Deficit Resulting From Operations Or The Recognition Of Losses Is Charged To Capital Surplus Previously Existing Or Arising In The Course Of The Quasi-Reorganization, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing Certain Implications Of The Term Quasi-Reorganization As Used To Describe The Corporate Procedure In The Course Of Which A Deficit Resulting From Operations Or The Recognition Of Losses Is Charged To Capital Surplus Previously Existing Or Arising In The Course Of The Quasi-Reorganization, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing certain implications of the term "quasi-reorganization" as used to describe the corporate procedure in the course of which a deficit resulting from operations or the recognition of losses is charged to capital surplus previously existing or arising in the course of the quasi-reorganization
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Relating To The Requirements Of Regulation S-X As To The Analysis Of A Registrant's Surplus Account, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Relating To The Requirements Of Regulation S-X As To The Analysis Of A Registrant's Surplus Account, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today made public an opinion in its Accounting Series relating to the requirements of Regulation S-X as to the analysis of a registrant's surplus account. The opinion states that such analysis may not be omitted although, under special conditions set forth in a particular form, a registrant is permitted to file in lieu of its individual profit and loss statement a consolidated profit and loss statement for the registrant and certain totally-held subsidiaries.
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing The Nature Of The Examination And Certificate Required By Paragraph (4) Of Rule N-17f-1 And By Paragraph (7) Of Rule N-17f-2 Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing The Nature Of The Examination And Certificate Required By Paragraph (4) Of Rule N-17f-1 And By Paragraph (7) Of Rule N-17f-2 Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing the nature of the examination and certificate required by paragraph (4) of Rule N-17F-1 and by paragraph (7) of Rule N-17F-2 under the Investment Company Act of 1940. These rules require that where registered management investment companies retain custody of their portfolio investments, or place them in the custody of a member of a national securities exchange, such investments shall be verified at least three times each year by an independent public accountant.
Regulations Prescribing Method Of Determining Profit, United States. Maritime Commission
Regulations Prescribing Method Of Determining Profit, United States. Maritime Commission
Federal Publications
The following regulations are hereby prescribed as setting forth the method for the determination of profit in connection with contracts and subcontracts for the construction, reconditioning and reconstruction of ships for the United States Maritime Commission. These regulations are not applicable to ordinary ship repairs.