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Articles 15271 - 15300 of 17230

Full-Text Articles in Business

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Dealing With The Form Of Accountants' Certificates, United States. Securities And Exchange Commission, William W. Werntz Jan 1940

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Dealing With The Form Of Accountants' Certificates, 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 dealing with the form of accountants' certificates.


Experiences With Extensions Of Auditing Procedure And Papers On Other Accounting Subjects Presented At The Fifty-Third Annual Meeting, American Institute Of Accountants, American Institute Of Accounants Jan 1940

Experiences With Extensions Of Auditing Procedure And Papers On Other Accounting Subjects Presented At The Fifty-Third Annual Meeting, American Institute Of Accountants, American Institute Of Accounants

AICPA Annual Reports

No abstract provided.


Senate Bill 3580 76th Congress : Statement By The American Institute Of Accountants Before Subcommittee, Senate Committee On Banking And Currency, American Institute Of Accountants;United States. Congress. Senate. Banking And Currency Committee Jan 1940

Senate Bill 3580 76th Congress : Statement By The American Institute Of Accountants Before Subcommittee, Senate Committee On Banking And Currency, American Institute Of Accountants;United States. Congress. Senate. Banking And Currency Committee

Association Sections, Divisions, Boards, Teams

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.


Sin Of Perfectionism, Jerome N. Frank Jan 1940

Sin Of Perfectionism, Jerome N. Frank

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.


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.


Federal Tax Revision Program, American Institute Of Accountants. Committee On Federal Taxation Nov 1939

Federal Tax Revision Program, American Institute Of Accountants. Committee On Federal Taxation

Journal of Accountancy

No abstract provided.


Social Security Taxation, James A. Councilor Oct 1939

Social Security Taxation, James A. Councilor

Journal of Accountancy

No abstract provided.


Address Delivered Before The American Institute Of Accountants At San Francisco, California On September 29, 1939, Thomas N. Tarleau Sep 1939

Address Delivered Before The American Institute Of Accountants At San Francisco, California On September 29, 1939, Thomas N. Tarleau

Association Sections, Divisions, Boards, Teams

No abstract provided.


Income Tax Clinic, September 20, 1939, Thomas Tarleau Sep 1939

Income Tax Clinic, September 20, 1939, Thomas Tarleau

Association Sections, Divisions, Boards, Teams

No abstract provided.


Roundtable Discussion Of Income Tax Clinic, Held At The Annual Meeting Of The American Institute Of Accountants, San Francisco, September 20, 1939., American Institute Of Accountants Sep 1939

Roundtable Discussion Of Income Tax Clinic, Held At The Annual Meeting Of The American Institute Of Accountants, San Francisco, September 20, 1939., American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Explanatory Summary Of Federal Tax Revision Program, September 18, 1939, Victor H. Stempf, American Institute Of Accountants. Committee On Federal Taxation Sep 1939

Explanatory Summary Of Federal Tax Revision Program, September 18, 1939, Victor H. Stempf, American Institute Of Accountants. Committee On Federal Taxation

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letters From Frank A. Gale And John L. Carey, American Institute Of Accountants, Editors And Members Of Council Re: Advance Copy Of The 1939 Report Of The Committee On Federal Taxation, "Federal Tax Revision Programs."., Frank A. Gale, John L. Carey Sep 1939

Letters From Frank A. Gale And John L. Carey, American Institute Of Accountants, Editors And Members Of Council Re: Advance Copy Of The 1939 Report Of The Committee On Federal Taxation, "Federal Tax Revision Programs."., Frank A. Gale, John L. Carey

American Institute of Accountants

No abstract provided.


Business Appeasement As Reflected In The 1939 Revenue Act, Walter A. Cooper Aug 1939

Business Appeasement As Reflected In The 1939 Revenue Act, Walter A. Cooper

Journal of Accountancy

No abstract provided.


Taxation In Britain, F. Bradshaw Makin Jun 1939

Taxation In Britain, F. Bradshaw Makin

Journal of Accountancy

No abstract provided.


Proposed Procedural Changes In Federal Tax Practice, J. S. Seidman Apr 1939

Proposed Procedural Changes In Federal Tax Practice, J. S. Seidman

Journal of Accountancy

No abstract provided.


Bonus Problems Under The Revenue Act Of 1938, Buchanan Tyson Feb 1939

Bonus Problems Under The Revenue Act Of 1938, Buchanan Tyson

Journal of Accountancy

No abstract provided.


Excerpts From Comments By Attorneys Or Government Officials With Respect To The Participation Of Certified Public Accountants In Tax Practice, John L. Carey Jan 1939

Excerpts From Comments By Attorneys Or Government Officials With Respect To The Participation Of Certified Public Accountants In Tax Practice, John L. Carey

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letter From John L. Carey, Secretary, American Institute Of Accountants, To Presidents Of State Societies Of Certified Public Accountants, Re: Attached Excerpts From Comments By Attorneys Or Government Officials With Respect To The Participation Of Certified Public Accountants In Tax Practice., John L. Carey Jan 1939

Letter From John L. Carey, Secretary, American Institute Of Accountants, To Presidents Of State Societies Of Certified Public Accountants, Re: Attached Excerpts From Comments By Attorneys Or Government Officials With Respect To The Participation Of Certified Public Accountants In Tax Practice., John L. Carey

Association Sections, Divisions, Boards, Teams

No abstract provided.


Certified Public Accountant, 1939, American Institute Of Accountants Jan 1939

Certified Public Accountant, 1939, American Institute Of Accountants

Newsletters

No abstract provided.


Federal Tax Revision Program, American Institute Of Accountants. Committee On Federal Taxation Jan 1939

Federal Tax Revision Program, American Institute Of Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.