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Taxation

University of Mississippi

Federal Publications

1943

Securities -- United States -- Accounting; Financial statements -- Standards -- United States

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Full-Text Articles in Business

Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 5-04 And 12-06 Of Regulation S-X, United States. Securities And Exchange Commission Jan 1943

Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 5-04 And 12-06 Of Regulation S-X, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of amendments to Rules 5-04 and 12-06 of Regulation S-X. On December 22, 1942 the Commission adopted comprehensive amendments to Regulation S-X designed to simplify and shorten reports required to be filed by registrants by permitting under designated conditions the omission or partial omission of certain schedules. The Commission's experience with these amendments has not been entirely satisfactory. The present revision's are designed to secure with a minimum burden and expense certain information deemed essential relating to property, plant, and equipment under designated conditions. While the rules as amended call for …