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Articles 13801 - 13830 of 17237
Full-Text Articles in Business
List Of Units Of Property For Use In Connection With Uniform System Of Accounts Prescribed For Public Utilities And Licensees. Effective January 1, 1961, United States. Federal Power Commission
List Of Units Of Property For Use In Connection With Uniform System Of Accounts Prescribed For Public Utilities And Licensees. Effective January 1, 1961, United States. Federal Power Commission
Federal Publications
No abstract provided.
Accounting For Real Estate Transactions Where Circumstances Indicate That Profits Were Not Earned At The Time The Transactions Were Recorded, United States. Securities And Exchange Commission
Accounting For Real Estate Transactions Where Circumstances Indicate That Profits Were Not Earned At The Time The Transactions Were Recorded, United States. Securities And Exchange Commission
Federal Publications
A number of recent cases have come to the attention of the Commission in which the gross profits on certain real estate transactions were taken into income under circumstances which indicate that they were not realized in the period in which the transactions were recorded.
In The Matter Of Arthur Levison And Levison And Company: File No. 4-99: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Arthur Levison And Levison And Company: File No. 4-99: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where certified public accountant certified materially false and misleading financial statements including statements filed with the Commission and stated in his certificates that he had examined the companies' financial accounts and records and that such examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and other auditing procedures as he considered necessary under the circumstances, when in fact he had not even seen the companies' books and records but relied instead entirely on statements which another certified public accountant either had prepared or the accountant assumed he had prepared; and …
In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where certified public accountant, on basis solely of information supplied on telephone which was materially false and misleading, prepared balance sheet for proposed corporation and sent it to client with covering letter addressed to corporation's "Board of Directors" stating that balance sheet had been prepared from corporation's books and records, held, accountant engaged in unethical and improper professional conduct warranting suspension of his privilege to practice before the Commission. Where junior partner of accounting firm improperly prepared and transmitted balance sheet wholly without authority or approval of senior partner contrary to firm's rules, but junior partner was demoted to employee …
In The Matter Of Nathan Wechsler: File No. 4-110: Rules Of Practice - Rule 2(E): Order, United States. Securities And Exchange Commission
In The Matter Of Nathan Wechsler: File No. 4-110: Rules Of Practice - Rule 2(E): Order, United States. Securities And Exchange Commission
Federal Publications
It is ordered that respondent's resignation from appearance or practice of any kind before this Commission be, and the same is hereby accepted, and that no further proceedings be had in this matter.
Information For Cpa Candidates (1962), American Institute Of Certified Public Accountants. Board Of Examiners
Information For Cpa Candidates (1962), American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Accounting And Other Requirements For The Sale Of Foreign Securities In The U.S. Capital Market. Revised 1962, American Institute Of Certified Public Accountants
Accounting And Other Requirements For The Sale Of Foreign Securities In The U.S. Capital Market. Revised 1962, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Audits By Certified Public Accountants, Their Nature And Significance (1962), American Institute Of Certified Public Accountants
Audits By Certified Public Accountants, Their Nature And Significance (1962), American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Public Relations Clinic: Memorandum: To: Members Of The Oregon Society Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa)
Public Relations Clinic: Memorandum: To: Members Of The Oregon Society Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
1962 List Of Accounting Firms And Individual Practitioners, American Institute Of Certified Public Accountants (Aicpa)
1962 List Of Accounting Firms And Individual Practitioners, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Comments On Proposed Regulations Under Section 6046 Of The Internal Revenue Code Regarding Returns As To Organization Or Reorganization Of Foreign Corporations, Etc. Dec. 1962?, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Comments On Proposed Regulations Under Section 6046 Of The Internal Revenue Code Regarding Returns As To Organization Or Reorganization Of Foreign Corporations, Etc. Dec. 1962?, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Guides, Handbooks and Manuals
No abstract provided.
Comments On Proposed Regulations Under Section 274(D) Of The Internal Revenue Code Relating To Substantiation Requirements For Expenditures For Traveling, Entertainment And Gifts; Formally Presented To The Internal Revenue Service, December 4, 1962., American Institute Of Certified Public Accountants. Committee On Federal Taxation
Comments On Proposed Regulations Under Section 274(D) Of The Internal Revenue Code Relating To Substantiation Requirements For Expenditures For Traveling, Entertainment And Gifts; Formally Presented To The Internal Revenue Service, December 4, 1962., American Institute Of Certified Public Accountants. Committee On Federal Taxation
Guides, Handbooks and Manuals
No abstract provided.
Tentative Set Of Broad Accounting Principles For Business Enterprises; Accounting Research Study No. 03, Robert Thomas Sprouse, Maurice Moonitz
Tentative Set Of Broad Accounting Principles For Business Enterprises; Accounting Research Study No. 03, Robert Thomas Sprouse, Maurice Moonitz
Guides, Handbooks and Manuals
No abstract provided.
Review Of The Insurance Coverage Of The Small Business; Management Services By Cpas, 7, American Institute Of Certified Public Accountants
Review Of The Insurance Coverage Of The Small Business; Management Services By Cpas, 7, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Working With The Revenue Code - 1962, T. T. Shaw
Working With The Revenue Code - 1962, T. T. Shaw
Guides, Handbooks and Manuals
No abstract provided.
Accounting Practice Management Handbook;, James H. Macneill
Accounting Practice Management Handbook;, James H. Macneill
Guides, Handbooks and Manuals
No abstract provided.
Accounting Profession, Where Is It Headed? A Summary Of Views On The Profession's Future;, John L. Carey
Accounting Profession, Where Is It Headed? A Summary Of Views On The Profession's Future;, John L. Carey
Guides, Handbooks and Manuals
No abstract provided.
By-Laws, Rules Of Professional Ethics, Numbered Opinions Of The Committee On Professional Ethics, Objectives Of The Institute Adopted By Council, 1962, American Institute Of Accountants
By-Laws, Rules Of Professional Ethics, Numbered Opinions Of The Committee On Professional Ethics, Objectives Of The Institute Adopted By Council, 1962, American Institute Of Accountants
AICPA Professional Standards
No abstract provided.
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, Nov. 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, Nov. 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
The Board therefore believes that the "investment credit" should be reflected in income over the productive life of the acquired facilities rather than in the year of their acquisition. Accordingly, the Board is of the opinion that the amount of the "investment credit" should be applied to reduce the recorded cost of the acquired facilities, either directly or by inclusion in an offsetting account which would be deducted from the cost of the facilities for purposes of both balance-sheet presentation and calculation of periodic depreciation.
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, November 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, November 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Referendum, January 5, 1962, American Institute Of Certified Public Accountants
Referendum, January 5, 1962, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Audits Of Savings And Loan Associations (1962); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Auditing
Audits Of Savings And Loan Associations (1962); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Certification Of Income Statements, United States. Securities And Exchange Commission
Certification Of Income Statements, United States. Securities And Exchange Commission
Federal Publications
It has come to the attention of the Commission that wide variations have developed in certificates of independent accountants contained in registration statements filed under the Securities Act of 1933 with respect to representations concerning the verification of inventories of prior years in first audits. This development has been noted particularly in situations involving the offering of securities of closely held corporations which have failed to maintain and preserve accounting records and data necessary to permit verification of financial statements. In some cases a question arises whether the certifying accountant intended to limit his opinion as to the fairness of …
Outline Of Aicpa Accounting Research And Terminology Bulletins, Final Edition, Prepared For Gao Cpa Review Course, United States. General Accounting Office. Office Of Staff Management
Outline Of Aicpa Accounting Research And Terminology Bulletins, Final Edition, Prepared For Gao Cpa Review Course, United States. General Accounting Office. Office Of Staff Management
Individual and Corporate Publications
No abstract provided.
Public Relations Clinic: Notes For Discussion Leaders, American Institute Of Certified Public Accountants (Aicpa)
Public Relations Clinic: Notes For Discussion Leaders, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Statement Of Comments On Amendments Proposed By The Treasury Department On May 10, 1962, To Sections 13, 15, 16 And 20 Of H.R 10650, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Statement Of Comments On Amendments Proposed By The Treasury Department On May 10, 1962, To Sections 13, 15, 16 And 20 Of H.R 10650, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Guides, Handbooks and Manuals
No abstract provided.
New Depreciation Guidelines And Rules; Opinions Of The Accounting Principles Board 01;Apb Opinion 01;, American Institute Of Certified Public Accountants. Accounting Principles Board
New Depreciation Guidelines And Rules; Opinions Of The Accounting Principles Board 01;Apb Opinion 01;, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Statement For Press Release By The Accounting Principles Board, American Institute Of Certified Public Accountants. Accounting Principle Board
Statement For Press Release By The Accounting Principles Board, American Institute Of Certified Public Accountants. Accounting Principle Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Statement Of Comments On Sections 2,3,5,6,7, And 9 Of The Discussion Draft Of The Revenue Act Of 1961, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Statement Of Comments On Sections 2,3,5,6,7, And 9 Of The Discussion Draft Of The Revenue Act Of 1961, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Committees
No abstract provided.
Careers In Tax Work, United States. Internal Revenue Service
Careers In Tax Work, United States. Internal Revenue Service
Federal Publications
No abstract provided.