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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.
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 Issued An Additional Statement In Its Accounting Series, United States. Securities And Exchange Commission
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 A Program For The Publication, From Time To Time, Of Opinions On Accounting Principles For The Purpose Of Contributing To The Development Of Uniform Standards And Practice In Major Accounting Questions, United States. Securities And Exchange Commission, Carman G. Blough
Securities And Exchange Commission Today Announced A Program For The Publication, From Time To Time, Of Opinions On Accounting Principles For The Purpose Of Contributing To The Development Of Uniform Standards And Practice In Major Accounting Questions, United States. Securities And Exchange Commission, Carman G. Blough
Federal Publications
The Securities and Exchange Commission today announced a program for the publication, from time to time, of opinions on accounting principles for the purpose of contributing to the development of uniform standards and practice in major accounting questions. As the first of these interpretations, the Commission published a letter by Carman G. Blough, Chief Accountant, to a registrant discussing the propriety of charging losses resulting from company revaluations of assets to capital surplus rather than to earned surplus.