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Articles 31981 - 32010 of 40126

Full-Text Articles in Business

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 Jan 1940

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.


Problems Of Filing In An Accountant's Office, Harold R. Caffyn Jan 1940

Problems Of Filing In An Accountant's Office, Harold R. Caffyn

Association Sections, Divisions, Boards, Teams

No abstract provided.


Applications, 1940, American Institute Of Accountants Jan 1940

Applications, 1940, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Memorandum For President In Re: H. M. Pond, American Institute Of Accountants. Council Jan 1940

Memorandum For President In Re: H. M. Pond, American Institute Of Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Office Of The President, 1940, Iowa Society Of Certified Public Accountants, Idaho Society Of Certified Public Accountants, Pennsylvania Institute Of Certified Public Accountants, Kentucky Society Of Certified Public Accountants Jan 1940

Office Of The President, 1940, Iowa Society Of Certified Public Accountants, Idaho Society Of Certified Public Accountants, Pennsylvania Institute Of Certified Public Accountants, Kentucky Society Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Report Of Committee On Budget And Finance, 1940, American Institute Of Accountants. Committee On Budget And Finance, P. W. R. Glover Jan 1940

Report Of Committee On Budget And Finance, 1940, American Institute Of Accountants. Committee On Budget And Finance, P. W. R. Glover

Association Sections, Divisions, Boards, Teams

No abstract provided.


Suggestions For Distribution Of "Accounting And Your Pocketbook", American Institute Of Accountants Jan 1940

Suggestions For Distribution Of "Accounting And Your Pocketbook", American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Accounting Procedure And Research, American Institute Of Accountants, Annual Meeting, Memphis, Tennessee, Henry A. Horne Jan 1940

Accounting Procedure And Research, American Institute Of Accountants, Annual Meeting, Memphis, Tennessee, Henry A. Horne

Association Sections, Divisions, Boards, Teams

No abstract provided.


Year Book, 1940-1941, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1940

Year Book, 1940-1941, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Book Reviews, W. H. Lawton, H. K. Allen Jan 1940

Book Reviews, W. H. Lawton, H. K. Allen

Journal of Accountancy

No abstract provided.


Correspondence, Henry Rand Hatfield, George O. May, L. B. Wilkins, J. Edwin Hanson Jan 1940

Correspondence, Henry Rand Hatfield, George O. May, L. B. Wilkins, J. Edwin Hanson

Journal of Accountancy

No abstract provided.


Authors Of Articles In This Issue, American Institute Of Accountants Jan 1940

Authors Of Articles In This Issue, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Regulation S-X: Form And Content Of Financial Statements (1940), United States. Securities And Exchange Commission Jan 1940

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 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 Jan 1940

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 Description Of Surplus Accruing Subsequent To The Effective Date Of A Quasi-Reorganization, United States. Securities And Exchange Commission Jan 1940

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.


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 Jan 1940

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 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 Jan 1940

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.


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 Jan 1940

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 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 Jan 1940

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 Jan 1940

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.


Current Literature, American Institute Of Accountants. Library Jan 1940

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.


Sin Of Perfectionism, Jerome N. Frank Jan 1940

Sin Of Perfectionism, Jerome N. Frank

Guides, Handbooks and Manuals

No abstract provided.


Public Opinion And The Accounting Profession, Address For Ohio Society Annual Meeting, John L. Carey Jan 1940

Public Opinion And The Accounting Profession, Address For Ohio Society Annual Meeting, John L. Carey

Guides, Handbooks and Manuals

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 Jan 1940

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.


Letter On Standard Bank Confirmation Form - 1940, John L. Carey Jan 1940

Letter On Standard Bank Confirmation Form - 1940, John L. Carey

Guides, Handbooks and Manuals

No abstract provided.


Standard Bank Confirmation Form-1940a, American Institute Of Accountants, National Association Of Bank Auditors And Comptrollers Jan 1940

Standard Bank Confirmation Form-1940a, American Institute Of Accountants, National Association Of Bank Auditors And Comptrollers

Guides, Handbooks and Manuals

No abstract provided.


Accountancy Law Restriction Of Practice To C.P.A.'S [Bibliography], American Institute Of Accountants Jan 1940

Accountancy Law Restriction Of Practice To C.P.A.'S [Bibliography], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


No Accounting For Tastes;, John L. Carey Jan 1940

No Accounting For Tastes;, John L. Carey

Guides, Handbooks and Manuals

Address delivered to Members' Council, New Orleans Association of Commerce, Thursday, April 25, 1940


Regulation S-X, United States. Securities And Exchange Commission Jan 1940

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.


By-Laws And Rules Of Professional Conduct, 1940, American Institute Of Accountants Jan 1940

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.