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- Securities -- United States -- Accounting; Financial statements -- Standards -- United States (4)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Surplus (Accounting) (2)
- Inc.; Price (1)
- McKesson & Robbins (1)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Corporation reports -- United States (1)
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- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Insurance -- Accounting -- Standards (1)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; International business enterprises -- Accounting (1)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Natural business year; Fiscal year (1)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Rent charges -- Accounting (1)
- Waterhouse & Co.; Auditors -- Professional ethics -- Standards -- United States (1)
Articles 1 - 12 of 12
Full-Text Articles in Taxation
Regulation S-X, United States. Securities And Exchange Commission
Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission has adopted a uniform set of accounting requirements which will apply to the majority of the Commission's registration and report forms under the Securities Act of 1933 and the Securities Exchange Act of 1934.
Securities And Exchange Commission Has Amended Its Rule Adopting Regulation S-X So As To Provide That Annual Reports Under Section 13 Or 15 (D) Of The Securities Exchange Act Of 1934 For Any Fiscal Year Ending On Or Before February 28, 1940, Need Not Be Prepared In Accordance With The Requirements Of Regulation S-X, United States. Securities And Exchange Commission
Securities And Exchange Commission Has Amended Its Rule Adopting Regulation S-X So As To Provide That Annual Reports Under Section 13 Or 15 (D) Of The Securities Exchange Act Of 1934 For Any Fiscal Year Ending On Or Before February 28, 1940, Need Not Be Prepared In Accordance With The Requirements Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission has amended its rule adopting Regulation S-X so as to provide that annual reports under Section 13 or 15 (d) of the Securities Exchange Act of 1934 for any fiscal year ending on or before February 28, 1940, need not be prepared in accordance with the requirements of Regulation S-X.
Securities And Exchange Commission Today Made Public An. Opinion In Its Accounting Series Relative To The Disclosure Which Should Be Made In The Financial Statements When A Company Charges A Deficit To Capital Surplus Pursuant To A Resolution Of The Board Of Directors, But Without Approval Of The Stockholders, Such Action Being Permissible Under The Applicable State Law, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An. Opinion In Its Accounting Series Relative To The Disclosure Which Should Be Made In The Financial Statements When A Company Charges A Deficit To Capital Surplus Pursuant To A Resolution Of The Board Of Directors, But Without Approval Of The Stockholders, Such Action Being Permissible Under The Applicable State Law, 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 relative to the disclosure which should be made in the financial statements when a company charges a deficit to capital surplus pursuant to a resolution of the board of directors, but without approval of the stockholders, such action being permissible under the applicable state law.
Instruction Book For Form 10-K For Corporations: Annual Report, As Published December 16, 1935 And Amended To And Including April 6, 1940 (Amendment Number 1), United States. Securities And Exchange Commission
Instruction Book For Form 10-K For Corporations: Annual Report, As Published December 16, 1935 And Amended To And Including April 6, 1940 (Amendment Number 1), United States. Securities And Exchange Commission
Federal Publications
This form is to be used for the annual reports, pursuant to section 13 of the Securities Exchange Act of 1934, of all corporations except those for which another form is specifically prescribed.
Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With The Problem Of Inclusion And Exclusion In Consolidation Of Foreign Subsidiaries Of Domestic Corporations, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With The Problem Of Inclusion And Exclusion In Consolidation Of Foreign Subsidiaries Of Domestic Corporations, 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 problem of inclusion and exclusion in consolidation of foreign subsidiaries of domestic corporations.
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 4-09 Of Regulation S-X To Permit The Consolidation Of Financial Statements Of A Totally Held Insurance Company Subsidiary With Its Parent, Provided The Subsidiary Is Primarily Engaged In The Insuring Of Risks Arising In The Ordinary Course Of Business Of The Parent, And Its Other Subsidiaries And Provided That Certain Other Conditions Are Met, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 4-09 Of Regulation S-X To Permit The Consolidation Of Financial Statements Of A Totally Held Insurance Company Subsidiary With Its Parent, Provided The Subsidiary Is Primarily Engaged In The Insuring Of Risks Arising In The Ordinary Course Of Business Of The Parent, And Its Other Subsidiaries And Provided That Certain Other Conditions Are Met, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of an amendment to Rule 4-09 of Regulation S-X to permit the consolidation of financial statements of a totally held insurance company subsidiary with its parent, provided the subsidiary is primarily engaged in the insuring of risks arising in the ordinary course of business of the parent, and its other subsidiaries and provided that certain other conditions are met. 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 …
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Note 5 To Rule 12-16 Of Regulation S-X So As To Make It Clear That Such Note Is Designed To Require Information As To The Aggregate Amount Of The Rentals On An Annual Basis, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Note 5 To Rule 12-16 Of Regulation S-X So As To Make It Clear That Such Note Is Designed To Require Information As To The Aggregate Amount Of The Rentals On An Annual Basis, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of an amendment to Note 5 to Rule 12-16 of Regulation S-X so as to make it clear that such note is designed to require information as to the aggregate amount of the rentals on an annual basis. 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.
Regulation S-X: Form And Content Of Financial Statements (1940), United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements (1940), United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Dealing With The Form Of Accountants' Certificates, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Dealing With The Form Of Accountants' Certificates, 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 dealing with the form of accountants' certificates.
In The Matter Of Mckesson & Robbins, Inc., File No. 1-1435: Securities Exchange Act Of 1934, Section 21 (A); Summary Of Findings And Conclusions, United States. Securities And Exchange Commission
In The Matter Of Mckesson & Robbins, Inc., File No. 1-1435: Securities Exchange Act Of 1934, Section 21 (A); Summary Of Findings And Conclusions, United States. Securities And Exchange Commission
Federal Publications
This is a summary of our report on the McKesson & Robbins hearings held pursuant to our order of December 29, 1938, under Section 21 (a) of the Securities Exchange Act of 1934. The full report contains 501 pages and may be obtained from the Superintendent of Documents, United States Government Printing Office, Washington, D. C, price 60 cents.
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Relative To The Description Of Surplus Accruing Subsequent To The Effective Date Of A Quasi-Reorganization, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Relative To The Description Of Surplus Accruing Subsequent To The Effective Date Of A Quasi-Reorganization, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today made public an opinion in its accounting series relative to the description of surplus accruing subsequent to the effective date of a quasi-reorganization. The term "quasi-reorganization" has come to be applied in accounting to the corporate procedure in the course of which a company, without the creation of a new corporate entity, is enabled to eliminate a deficit and. establish a new earned surplus account for the accumulation of earnings subsequent to the date selected.
Securities And Exchange Commission Today Announced The Issuance Of An Additional Release In Its Accounting Series Relating To The Use Of The Natural Business Year As A Basis For Corporate Reporting, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Issuance Of An Additional Release In Its Accounting Series Relating To The Use Of The Natural Business Year As A Basis For Corporate Reporting, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today announced the issuance of an additional release in its accounting series relating to the use of the natural business year as a basis for corporate reporting. This question was raised by a registrant, which was considering the desirability of changing from the calendar-year basis to the fiscal-year basis for its financial reports and sought to ascertain the attitude of the Commission towards this question.