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Articles 140101 - 140130 of 149653
Full-Text Articles in Entire DC Network
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 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 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 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 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.
Standard C.P.A. Examination As Developed By The American Institute Of Accountants, John H. Zebley
Standard C.P.A. Examination As Developed By The American Institute Of Accountants, John H. Zebley
Examinations and Study
No abstract provided.
Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants
Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants
Guides, Handbooks and Manuals
No abstract provided.
Accounting And Your Pocketbook, American Institute Of Accountants
Accounting And Your Pocketbook, American Institute Of Accountants
Guides, Handbooks and Manuals
No abstract provided.
Regional Accounting Conferences: Notes On Possible Program Subjects For Conferences To Be Held In 1942., American Institute Of Accountants
Regional Accounting Conferences: Notes On Possible Program Subjects For Conferences To Be Held In 1942., American Institute Of Accountants
Guides, Handbooks and Manuals
No abstract provided.
Regular Session: An Act Concerning Auditors Of Savings Banks., American Institute Of Accountants
Regular Session: An Act Concerning Auditors Of Savings Banks., American Institute Of Accountants
Guides, Handbooks and Manuals
No abstract provided.
Auditing Standards., American Institute Of Accountants
Auditing Standards., American Institute Of Accountants
Guides, Handbooks and Manuals
No abstract provided.
Press Release From Office Of The President, Massachusetts Society Of Certified Public Accountants, 80 Federal Street, Boston, Massachusetts, Re: "Financial Statements--What They Mean," A Public Information Pamphlet By The Mscpa., Massachusetts Society Of Certified Public Accountants. Office Of The President
Press Release From Office Of The President, Massachusetts Society Of Certified Public Accountants, 80 Federal Street, Boston, Massachusetts, Re: "Financial Statements--What They Mean," A Public Information Pamphlet By The Mscpa., Massachusetts Society Of Certified Public Accountants. Office Of The President
Guides, Handbooks and Manuals
No abstract provided.
Book Reviews, J. S. Seidman, Wynam P. Fiske, R. W. Snyder, Roy B. Kester
Book Reviews, J. S. Seidman, Wynam P. Fiske, R. W. Snyder, Roy B. Kester
Journal of Accountancy
No abstract provided.
The Increase In Rates, Amounts, And Complexity Of The Federal Income Tax And The Importance Of Accounting, Frank R. Demmerly
The Increase In Rates, Amounts, And Complexity Of The Federal Income Tax And The Importance Of Accounting, Frank R. Demmerly
Graduate Thesis Collection
The author felt that a short history of world income taxes including the earlier American eras would provide a strong foundation on which to build the development of the present Federal income tax structure. With this end in view, chapter one is devoted to this background. The rates of taxation and the amounts of income on which these rates are effective have, of course, varied from year to year. The problems arising in connection with these categories are discussed in the second chapter from the standpoint of the different returns filed. The third chapter presents the varied complex problems that …
By-Laws And Rules Of Professional Conduct, 1941 (As Revised January 6, 1941), American Institute Of Accountants
By-Laws And Rules Of Professional Conduct, 1941 (As Revised January 6, 1941), American Institute Of Accountants
AICPA Professional Standards
No abstract provided.
The History Of The Indiana Farm Bureau Cooperative Association, Dudley Diggs Davis
The History Of The Indiana Farm Bureau Cooperative Association, Dudley Diggs Davis
Graduate Thesis Collection
Such a study should throw light on a number of questions of social import: Can a co-operative be a success, from a purely business point of view? What is the effect of a co-operative organization on capitalist business? What effect, if any, will a co-operative have on prices? Are co-operatives subject to mushroom development and doomed to a short life? What aro the factors which lie behind the organization of a co-operative? Do co-operatives serve their members and patrons better than capitalist businesses? What are the social effects of co-operative associations? This thesis answers these questions insofar as the history …
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.
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 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
Yearbook 1941, American Institute Of Accountants
Yearbook 1941, American Institute Of Accountants
AICPA Annual Reports
No abstract provided.
Report Of Activities, 1939-1940, American Institute Of Accountants
Report Of Activities, 1939-1940, American Institute Of Accountants
AICPA Annual Reports
No abstract provided.
Picture Exhibit: Fifty-Fourth Annual Meeting, American Institute Of Accountants, September 15-18, 1941, Catalog, Hotel Statler, Detroit, Michigan, American Institute Of Accountants. Committee On Meetings
Picture Exhibit: Fifty-Fourth Annual Meeting, American Institute Of Accountants, September 15-18, 1941, Catalog, Hotel Statler, Detroit, Michigan, American Institute Of Accountants. Committee On Meetings
AICPA Annual Reports
No abstract provided.
Accounting, Auditing & Taxes 1941, Papers Presented At The Fifty-Fourth Annual Meeting Of The American Institute Of Accountants, American Institue Of Accountants
Accounting, Auditing & Taxes 1941, Papers Presented At The Fifty-Fourth Annual Meeting Of The American Institute Of Accountants, American Institue Of Accountants
AICPA Annual Reports
No abstract provided.
Excess Profits Credit Under The Invested Capital Method, J. A. Phillips
Excess Profits Credit Under The Invested Capital Method, J. A. Phillips
Journal of Accountancy
No abstract provided.
Vinson Act And Amortization, Donald M. Russell
Vinson Act And Amortization, Donald M. Russell
Journal of Accountancy
No abstract provided.
Report Of The Subcommittee Appointed To Study “A Statement Of Accounting Principles” By T. H. Sanders, H. R. Hatfield, And U. Moore, American Institute Of Accountants. Committee On Accounting Procedure
Report Of The Subcommittee Appointed To Study “A Statement Of Accounting Principles” By T. H. Sanders, H. R. Hatfield, And U. Moore, American Institute Of Accountants. Committee On Accounting Procedure
Journal of Accountancy
No abstract provided.
Notes Of The Month, American Institute Of Accountants
Notes Of The Month, American Institute Of Accountants
Journal of Accountancy
No abstract provided.
Students' Department, H. P. Baumann
Financial Statements And The Investor., Amican Institute Of Accountants
Financial Statements And The Investor., Amican Institute Of Accountants
Guides, Handbooks and Manuals
No abstract provided.
News Release From Office Of The President, Indiana Association Of Certified Public Accountants, 528 Chamber Of Commerce Building, Indianapolis, Indiana, Re: "Financial Statements--What They Mean," A Public Information Pamphlet Being Distributed By The Iacpa., Indiana Association Of Certified Public Accountants. Office Of The President
News Release From Office Of The President, Indiana Association Of Certified Public Accountants, 528 Chamber Of Commerce Building, Indianapolis, Indiana, Re: "Financial Statements--What They Mean," A Public Information Pamphlet Being Distributed By The Iacpa., Indiana Association Of Certified Public Accountants. Office Of The President
Guides, Handbooks and Manuals
No abstract provided.