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- Securities -- United States -- Accounting; Financial statements -- Standards -- United States (4)
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Articles 1 - 30 of 39
Full-Text Articles in Taxation
Enterprise And Cooperation. An Address Presented At Dinner Meetings Of The Cincinnati And Cleveland Chapters, Ohio Society Of Certified Public Accountants, December 11 And 12, 1940, C. Oliver Wellington
Enterprise And Cooperation. An Address Presented At Dinner Meetings Of The Cincinnati And Cleveland Chapters, Ohio Society Of Certified Public Accountants, December 11 And 12, 1940, C. Oliver Wellington
Guides, Handbooks and Manuals
No abstract provided.
Enterprise And Cooperation, An Address, C. Oliver Wellington
Enterprise And Cooperation, An Address, C. Oliver Wellington
Guides, Handbooks and Manuals
No abstract provided.
Enterprise And Cooperation. Address At State Society Dinners, C. Oliver Wellington
Enterprise And Cooperation. Address At State Society Dinners, C. Oliver Wellington
Guides, Handbooks and Manuals
No abstract provided.
Explanation Of New Excess Profits Tax Law, Thomas Tarleau
Explanation Of New Excess Profits Tax Law, Thomas Tarleau
Journal of Accountancy
No abstract provided.
Federal Tax Laws—Recent Interpretation And Administration, Albert L. Hopkins
Federal Tax Laws—Recent Interpretation And Administration, Albert L. Hopkins
Journal of Accountancy
No abstract provided.
Discussion Of Excess Profits Taxes, American Institute Of Accountants. Committee On Federal Taxation
Discussion Of Excess Profits Taxes, American Institute Of Accountants. Committee On Federal Taxation
Journal of Accountancy
No abstract provided.
Trends In Federal Tax Procedure, Frederick L. Pearce
Trends In Federal Tax Procedure, Frederick L. Pearce
Journal of Accountancy
No abstract provided.
Tax Computation In An Estate With A Charitable Remainder, Ellen L. Eastman
Tax Computation In An Estate With A Charitable Remainder, Ellen L. Eastman
Journal of Accountancy
No abstract provided.
Recommendations For Revision Of The Internal Revenue Code, October 14,1940, American Institute Of Accountants. Committee On Federal Taxation
Recommendations For Revision Of The Internal Revenue Code, October 14,1940, American Institute Of Accountants. Committee On Federal Taxation
AICPA Committees
No abstract provided.
Suggestions Of The Committee On Federal Taxation Of The American Institute Of Accountants With Reference To The Contemplated War And/Or Excess-Profits Tax Law, American Institute Of Accountants. Committee On Federal Taxation
Suggestions Of The Committee On Federal Taxation Of The American Institute Of Accountants With Reference To The Contemplated War And/Or Excess-Profits Tax Law, American Institute Of Accountants. Committee On Federal Taxation
AICPA Committees
No abstract provided.
Financial Statements: What They Mean: Getting The Slant, American Institute Of Accountants
Financial Statements: What They Mean: Getting The Slant, American Institute Of Accountants
Accounting Trends and Techniques
No abstract provided.
By-Laws And Rules Of Professional Conduct, 1940, American Institute Of Accountants
By-Laws And Rules Of Professional Conduct, 1940, American Institute Of Accountants
AICPA Professional Standards
This booklet contains the Bylaws and Rules of professional conduct of the Institute of Accountants. These rules of conduct supplement the disciplinary clauses of the by-laws.
Certified Public Accountant, 1940, American Institute Of Accountants
Certified Public Accountant, 1940, American Institute Of Accountants
Newsletters
No abstract provided.
Reports Of Committee On Terminology; Accounting Research Bulletin, No. 07, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Reports Of Committee On Terminology; Accounting Research Bulletin, No. 07, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Yearbook 1940, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Memphis, Tennessee, October 14, 15, 16, 17, And 18, 1940, American Institute Of Accountants
Yearbook 1940, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Memphis, Tennessee, October 14, 15, 16, 17, And 18, 1940, American Institute Of Accountants
AICPA Annual Reports
No abstract provided.
Experiences With Extensions Of Auditing Procedure And Papers On Other Accounting Subjects Presented At The Fifty-Third Annual Meeting, American Institute Of Accountants, American Institute Of Accounants
Experiences With Extensions Of Auditing Procedure And Papers On Other Accounting Subjects Presented At The Fifty-Third Annual Meeting, American Institute Of Accountants, American Institute Of Accounants
AICPA Annual Reports
No abstract provided.
Senate Bill 3580 76th Congress : Statement By The American Institute Of Accountants Before Subcommittee, Senate Committee On Banking And Currency, American Institute Of Accountants;United States. Congress. Senate. Banking And Currency Committee
Senate Bill 3580 76th Congress : Statement By The American Institute Of Accountants Before Subcommittee, Senate Committee On Banking And Currency, American Institute Of Accountants;United States. Congress. Senate. Banking And Currency Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
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.
Public Information Program Of The American Institute Of Accountants, Frank A. Gale
Public Information Program Of The American Institute Of Accountants, Frank A. Gale
American Institute of Accountants
No abstract provided.
Inventories And Receivables Of Department Stores, Instalment Houses, Chain Stores, And Other Retailers; Statements On Auditing Procedure, No. 03, American Institute Of Accountants. Committee On Auditing Procedure
Inventories And Receivables Of Department Stores, Instalment Houses, Chain Stores, And Other Retailers; Statements On Auditing Procedure, No. 03, American Institute Of Accountants. Committee On Auditing Procedure
American Institute of Accountants
committee members are: article
Depreciation On Appreciation; Accounting Research Bulletin, No. 05, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Depreciation On Appreciation; Accounting Research Bulletin, No. 05, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Comparative Statements; Accounting Research Bulletin, No. 06, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Comparative Statements; Accounting Research Bulletin, No. 06, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
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.
Before The Administrator, Wage And Hour Division, United States Department Of Labor: Petition By The American Institute Of Accountants For Amendment Of The Definition Of The Term "Employee Employed In A Bona Fide...Professional...Capacity", American Institute Of Accountants
Before The Administrator, Wage And Hour Division, United States Department Of Labor: Petition By The American Institute Of Accountants For Amendment Of The Definition Of The Term "Employee Employed In A Bona Fide...Professional...Capacity", American Institute Of Accountants
Guides, Handbooks and Manuals
No abstract provided.