Open Access. Powered by Scholars. Published by Universities.®

Business Commons™

Open Access. Powered by Scholars. Published by Universities.®

Taxation

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 15151 - 15180 of 17231

Full-Text Articles in Business

Disclosure Of The Effect Of Wartime Uncertainties On Financial Statements; Statements On Auditing Procedure, No. 15, American Institute Of Accountants. Committee On Auditing Procedure Jan 1942

Disclosure Of The Effect Of Wartime Uncertainties On Financial Statements; Statements On Auditing Procedure, No. 15, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Case Studies On Inventories; Statements On Auditing Procedure, No. 16, American Institute Of Accountants. Committee On Auditing Procedure Jan 1942

Case Studies On Inventories; Statements On Auditing Procedure, No. 16, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Auditor's Opinion On The Basis Of A Restricted Examination : (No. 2) ; Statements On Auditing Procedure, No. 11, American Institute Of Accountants. Committee On Auditing Procedure Jan 1942

Auditor's Opinion On The Basis Of A Restricted Examination : (No. 2) ; Statements On Auditing Procedure, No. 11, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Auditor's Opinion On The Basis Of A Restricted Examination : (No. 3) : Face-Amount Certificate Companies ; Statements On Auditing Procedure, No. 13, American Institute Of Accountants. Committee On Auditing Procedure Jan 1942

Auditor's Opinion On The Basis Of A Restricted Examination : (No. 3) : Face-Amount Certificate Companies ; Statements On Auditing Procedure, No. 13, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Accounting For Special Reserves Arising Out Of The War; Accounting Research Bulletin, No. 13, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1942

Accounting For Special Reserves Arising Out Of The War; Accounting Research Bulletin, No. 13, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Accounting For United States Treasury Tax Notes; Accounting Research Bulletin, No. 14, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1942

Accounting For United States Treasury Tax Notes; Accounting Research Bulletin, No. 14, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Renegotiation Of War Contracts; Accounting Research Bulletin, No. 15, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1942

Renegotiation Of War Contracts; Accounting Research Bulletin, No. 15, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Report Of Committee On Terminology; Accounting Research Bulletin, No. 16, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1942

Report Of Committee On Terminology; Accounting Research Bulletin, No. 16, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Unamortized Discount And Redemption Premium On Bonds Refunded (Supplement); Accounting Research Bulletin, No. 18, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1942

Unamortized Discount And Redemption Premium On Bonds Refunded (Supplement); Accounting Research Bulletin, No. 18, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Accounting Under Cost-Plus-Fixed-Fee Contracts; Accounting Research Bulletin, No. 19, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1942

Accounting Under Cost-Plus-Fixed-Fee Contracts; Accounting Research Bulletin, No. 19, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Amendment To Extensions Of Auditing Procedure; Statements On Auditing Procedure, No. 12, American Institute Of Accountants. Committee On Auditing Procedure Jan 1942

Amendment To Extensions Of Auditing Procedure; Statements On Auditing Procedure, No. 12, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Physical Inventories In Wartime; Statements On Auditing Procedure, No. 17, American Institute Of Accountants. Committee On Auditing Procedure Jan 1942

Physical Inventories In Wartime; Statements On Auditing Procedure, No. 17, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Post-War Refund Of Excess-Profits Tax; Accounting Research Bulletin, No. 17, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1942

Post-War Refund Of Excess-Profits Tax; Accounting Research Bulletin, No. 17, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 2-01 Of Regulation S-X Dealing With The Qualifications Of Accountants Certifying Financial Statements Required To Be Filed With It, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 2-01 Of Regulation S-X Dealing With The Qualifications Of Accountants Certifying Financial Statements Required To Be Filed With It, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendment to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it. The amendment makes it clear that, in determining whether certifying accountants are in fact independent as to a particular company, there should be taken into account the circumstances surrounding not only the work done in certifying statements filed with the Commission, but also other work done for the particular company by such accountants, including the certification of any financial statements which have been published or otherwise made …


Examination Questions May 1939 To November 1941 Inclusive, American Institute Of Accountants. Board Of Examiners Jan 1942

Examination Questions May 1939 To November 1941 Inclusive, American Institute Of Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


By-Laws And Rules Of Professional Conduct, 1942, American Institute Of Accountants Jan 1942

By-Laws And Rules Of Professional Conduct, 1942, American Institute Of Accountants

AICPA Professional Standards

This booklet contains the Bylaws and Rules of professional conduct of the Institute of Accountants as revised Oct. 20, 1941.


In The Matter Of Proceedings Under Rule Ii (E) Of The Rules Of Practice, To Determine Whether The Privileges Of Kenneth N. Logan To Practice As An Accountant Before The Securities And Exchange Commission Should Be Denied, Temporarily Or Permanently; File No. 4-29-5: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission Jan 1942

In The Matter Of Proceedings Under Rule Ii (E) Of The Rules Of Practice, To Determine Whether The Privileges Of Kenneth N. Logan To Practice As An Accountant Before The Securities And Exchange Commission Should Be Denied, Temporarily Or Permanently; File No. 4-29-5: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission

Federal Publications

Where accountant certifying financial statements in registration statements filed with Commission owns securities of registrant of a substantial aggregate value, the cost of which amounted to an estimated 8% of his net worth, accountant held not independent with respect to registrant.


To Avoid Any Possible Interruption In The Production Or Delivery Of War Materials, The Securities And Exchange Commission Today Announced The Establishment Of A Liberalized Policy With Respect To Its Requirements Regarding Physical Inventory Verification By Independent Public Accountants, United States. Securities And Exchange Commission Jan 1942

To Avoid Any Possible Interruption In The Production Or Delivery Of War Materials, The Securities And Exchange Commission Today Announced The Establishment Of A Liberalized Policy With Respect To Its Requirements Regarding Physical Inventory Verification By Independent Public Accountants, United States. Securities And Exchange Commission

Federal Publications

To avoid any possible interruption in the production or delivery of war materials, the Securities and Exchange Commission today announced the establishment of a liberalized policy with respect to its requirements regarding physical inventory verification by independent public accountants.


Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To Certain Requirements Of Regulation S-X, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To Certain Requirements Of Regulation S-X, 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 relative to certain requirements of Regulation S-X. The opinion discusses the requirements as to disclosure by independent public accountants of the principle followed in including or excluding subsidiaries in the consolidated statements and the requirements when a subsidiary previously included is in the current statements excluded in order to exhibit clearly the financial condition and results of operations of the registrant and its subsidiaries.


Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Manner In Which Post-War Refunds Of Federal Excess Profits Taxes Should Be Treated In Financial Statements, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Manner In Which Post-War Refunds Of Federal Excess Profits Taxes Should Be Treated In Financial Statements, 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 relative to the manner in which post-war refunds of Federal excess profits taxes should be treated in financial statements.


Wartime Accounting 1942 : Papers Presented At The Fifty-Fifth Annual Meeting Of The American Institute Of Accountants, American Institute Of Accountants Jan 1942

Wartime Accounting 1942 : Papers Presented At The Fifty-Fifth Annual Meeting Of The American Institute Of Accountants, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Unofficial Answers To The Examination Questions, May 1939 To November 1941, H. P. Baumann, Spencer Gordon Jan 1942

Unofficial Answers To The Examination Questions, May 1939 To November 1941, H. P. Baumann, Spencer Gordon

Examinations and Study

No abstract provided.


Natural Business Year- Its Advantages To Business Management, American Institute Of Accountants Jan 1942

Natural Business Year- Its Advantages To Business Management, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Regulation S-X: Form And Content Of Financial Statements As Amended To And Including May 15, 1942, United States. Securities And Exchange Commission Jan 1942

Regulation S-X: Form And Content Of Financial Statements As Amended To And Including May 15, 1942, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X So As To Make That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unincorporated Management Investment Companies Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X So As To Make That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unincorporated Management Investment Companies Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendemnt to Regulation S-X so as to make that regulation applicable to the form and content of financial statements filed by unincorporated management investment companies which are issuers of periodic payment plan certificates. The principal change effected by the amendment causes the statement of income and other distributable funds to show separately the balance of income before gain or loss from security transactions and the gain or loss from security transactions. The amendment also includes certain clarifying changes in Article 6 and Article 6A.


Priorities Instructions: February 18, 1942, United States. Joint Army And Navy Munitions Board Jan 1942

Priorities Instructions: February 18, 1942, United States. Joint Army And Navy Munitions Board

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Issued An Opinion In Its Accounting Series Dealing With Certain Accounting Aspects Of The Recent Amendments To Forms 10-K And N-30a-1, The Principal Annual Reporting Forms Under Section 13 Of The Securities Exchange Act, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Issued An Opinion In Its Accounting Series Dealing With Certain Accounting Aspects Of The Recent Amendments To Forms 10-K And N-30a-1, The Principal Annual Reporting Forms Under Section 13 Of The Securities Exchange Act, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today issued an opinion in its Accounting Series dealing with certain accounting aspects of the recent amendments to Forms 10-K and N-30A-1, the principal annual reporting forms under Section 13 of the Securities Exchange Act. These amendments, which were adopted in connection with recent revisions of the rules governing proxy solicitations, permit companies to file copies of their regular annual reports to stockholders in place of certain of the financial statements required to be filed by such forms, if the financial statements included in the annual report to stockholders substantially conform to the requirements of …


Securities And Exchange Commission Today Announced The Adoption Of Changes In Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unit Investment Trusts, Including Unit Investment Trust's Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of Changes In Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unit Investment Trusts, Including Unit Investment Trust's Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of changes in Regulation S-X making that regulation applicable to the form and content of financial statements filed by unit investment trusts, including unit investment trust's which are issuers of periodic payment plan certificates. The changes are designed for use by companies subject to the Investment Company Act of 1940, but also are applicable to statements of unit investment trusts filed under the Securities Act of 1933 and the Securities Exchange Act of 1934. It is contemplated, however, that further amendments or a general revision of the requirements as to the …


Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, And 12-14 Of Regulation S-X, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, And 12-14 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 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, and 12-14 of Regulation S-X. The changes made are part of a comprehensive revision of the reporting requirements designed to facilitate the furnishing of information with a minimum burden and expense.


Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Releases Regarding The Treatment By An Investment Company Of Interest Collected On Defaulted Bonds Applicable To A Period Prior To The Date On Which Such Bonds And Defaulted Interest Were Purchased, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Releases Regarding The Treatment By An Investment Company Of Interest Collected On Defaulted Bonds Applicable To A Period Prior To The Date On Which Such Bonds And Defaulted Interest Were Purchased, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today announced the issuance of an opinion in its Accounting Series Releases regarding the treatment by an investment company of interest collected on defaulted bonds applicable to a period prior to the date on which such bonds and defaulted interest were purchased. The opinion indicates that collections on account of the principal of the bonds and the defaulted interest coupons should not be treated as income until such time as the full purchase price has been recovered.