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University of Mississippi

Federal Publications

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Financial statements -- Standards

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Full-Text Articles in Business

Verification Of Financial Statements, Revised May, 1929, United States. Federal Reserve Board, American Institute Of Accountants Jan 1929

Verification Of Financial Statements, Revised May, 1929, United States. Federal Reserve Board, American Institute Of Accountants

Federal Publications

As a first step toward standardization the Federal Trade Commission in 1917 requested the American Institute of Accountants to prepare a memorandum on procedure. A memorandum was prepared and approved by the council of the Institute. After approval by the Federal Trade Commission the memorandum was placed before the Federal Reserve Board for consideration. The Federal Reserve Board, after conferences with representatives of the Federal Trade Commission and of the American Institute of Accountants, accepted the memorandum, gave it tentative indorsement, and submitted it to bankers and banking associations throughout the country for their consideration and criticism. The memorandum was …


Approved Methods For The Preparation Of Balance Sheet Statements: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board Jan 1918

Approved Methods For The Preparation Of Balance Sheet Statements: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board

Federal Publications

The following tentative proposal for uniform methods for the preparation of balance sheet statements to be adopted by manufacturing and merchandising concerns appeared in the April (1917) number of the Federal Reserve Bulletin under the caption Uniform Accounting, and is reprinted for more general distribution. It is recognized that banks and bankers have a very real interest in the subject, because they are constantly passing upon credits based upon statements made by manufacturers or merchants. It is quite as much of vital interest to merchants and manufacturers, because they realize that their credit sometimes suffers by reason of losses incurred …


Uniform Accounting: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board Jan 1917

Uniform Accounting: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board

Federal Publications

The following tentative proposal for a uniform system of accounting to be adopted by manufacturing and merchandising concerns appeared in the April (1917) number of the Federal Reserve Bulletin, and is now reprinted for more general distribution. It is recognized that banks and bankers have a very real interest in the subject, because they are constantly passing upon credits based upon statements made by manufacturers or merchants. It is quite as much of vital interest to merchants and manufacturers, because they realize that their credit sometimes suffers by reason of losses incurred by bankers through credits given to merchants and …