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Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Indicating The Circumstances Under Which Independent Public Accountants May Properly Express An Opinion, And The Form Of Such Opinion, With Respect To Summary Earnings Tables To Be Included In Registration Statements Filed Under The Securities Act Of 1933, United States. Securities And Exchange Commission, Earle C. King
Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Indicating The Circumstances Under Which Independent Public Accountants May Properly Express An Opinion, And The Form Of Such Opinion, With Respect To Summary Earnings Tables To Be Included In Registration Statements Filed Under The Securities Act Of 1933, United States. Securities And Exchange Commission, Earle C. King
Federal Publications
The Securities and Exchange Commission today announced the issuance of an opinion in its Accounting Series indicating the circumstances under which independent public accountants may properly express an opinion, and the form of such opinion, with respect to summary earnings tables to be included in registration statements filed under the Securities Act of 1933. The opinion is prepared by Earle C. King, Chief Accountant.
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1946, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1946, 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 Redesignating Rule 6-10 Under Article 6a As Rule 6-10a, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Redesignating Rule 6-10 Under Article 6a As Rule 6-10a, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission, acting pursuant to authority conferred upon it by the Securities Act of 1933, particularly Sections 7 and 19 (a) thereof, the Securities Exchange Act of 1934, particularly Sections 12, 13, 15 (d), and 23 (a) thereof, and the Investment Company Act of 1940, particularly Sections 8, 30, 31 (c) and 38 (a) thereof, and finding notice and public proceedings thereon and a 30-day postponement of the effective date hereof unnecessary because the amendment cannot adversely affect the rights of any person, hereby amends Regulation S-X by redesignating Rule 6-10 of Article 6A as Rule 6-10A.
Securities And Exchange Commission Today Announced That Preliminary To A Reprinting Of Regulation S--X, It Had Adopted A Formal Amendment To Rule 1-01..., United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced That Preliminary To A Reprinting Of Regulation S--X, It Had Adopted A Formal Amendment To Rule 1-01..., United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced that, preliminary to a reprinting of Regulation S--X, it had adopted a formal amendment to Rule 1-01 thereof. Tthis amendment merely specifies that the Regulaion is applicable to the financial statements prescribed in the following registration and report forms which were adopted since the last reprinting of the Regulation: Registration Forms S-1, S-2, S-3, S-4, S-5 and S-6 under the Securities Act of 1933, and Report Forms U5-K and U5-MD, respectively, under Sections 13 and 15 (d) of the Securities Exchange Act of 1934.
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
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 …
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including May 15, 1942, United States. Securities And Exchange Commission
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.
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including June 20, 1941, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including June 20, 1941, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Relating To The Requirements Of Regulation S-X As To The Analysis Of A Registrant's Surplus Account, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Relating To The Requirements Of Regulation S-X As To The Analysis Of A Registrant's Surplus Account, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today made public an opinion in its Accounting Series relating to the requirements of Regulation S-X as to the analysis of a registrant's surplus account. The opinion states that such analysis may not be omitted although, under special conditions set forth in a particular form, a registrant is permitted to file in lieu of its individual profit and loss statement a consolidated profit and loss statement for the registrant and certain totally-held subsidiaries.
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including February 1, 1941, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including February 1, 1941, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing Certain Implications Of The Term Quasi-Reorganization As Used To Describe The Corporate Procedure In The Course Of Which A Deficit Resulting From Operations Or The Recognition Of Losses Is Charged To Capital Surplus Previously Existing Or Arising In The Course Of The Quasi-Reorganization, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing Certain Implications Of The Term Quasi-Reorganization As Used To Describe The Corporate Procedure In The Course Of Which A Deficit Resulting From Operations Or The Recognition Of Losses Is Charged To Capital Surplus Previously Existing Or Arising In The Course Of The Quasi-Reorganization, 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 discussing certain implications of the term "quasi-reorganization" as used to describe the corporate procedure in the course of which a deficit resulting from operations or the recognition of losses is charged to capital surplus previously existing or arising in the course of the quasi-reorganization
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 2-02 And 3-07 Of Regulation S-X, Which Are Designed To Correct Certain Defects Disclosed By The Commission's Studies Of Accountant's Certificates, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 2-02 And 3-07 Of Regulation S-X, Which Are Designed To Correct Certain Defects Disclosed By The Commission's Studies Of Accountant's Certificates, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of amendments to Rules 2-02 and 3-07 of Regulation S-X, which are designed to correct certain defects disclosed by the Commission's studies of accountant's certificates. 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. The amendments become effective March 1, 1941.
Regulation S-X, United States. Securities And Exchange Commission
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.
Instruction Book For Form 10-K For Corporations: Annual Report, As Published December 16, 1935 And Amended To And Including April 6, 1940 (Amendment Number 1), United States. Securities And Exchange Commission
Instruction Book For Form 10-K For Corporations: Annual Report, As Published December 16, 1935 And Amended To And Including April 6, 1940 (Amendment Number 1), United States. Securities And Exchange Commission
Federal Publications
This form is to be used for the annual reports, pursuant to section 13 of the Securities Exchange Act of 1934, of all corporations except those for which another form is specifically prescribed.
Regulation S-X: Form And Content Of Financial Statements (1940), United States. Securities And Exchange Commission
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 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
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.
Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With The Balance Sheet Presentation Of Preferred Or Other Senior Classes Of Capital Stock Having Preferences On Involuntary Liquidation In Excess Of The Par Or Stated Value, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With The Balance Sheet Presentation Of Preferred Or Other Senior Classes Of Capital Stock Having Preferences On Involuntary Liquidation In Excess Of The Par Or Stated Value, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today announced the issuance of an additional opinion in its Accounting Series, dealing with the "balance sheet presentation of preferred or other senior classes of capital stock having preferences on involuntary liquidation in excess of the par or stated value."
Securities And Exchange Commission Today Announced The Issuance Of An Analysis Of The Deficiencies Commonly Cited By The Commission In Connection With Financial Statements Filed Under The Securities Act Of 1933 And The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission, Carman G. Blough
Securities And Exchange Commission Today Announced The Issuance Of An Analysis Of The Deficiencies Commonly Cited By The Commission In Connection With Financial Statements Filed Under The Securities Act Of 1933 And The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission, Carman G. Blough
Federal Publications
The Securities and Exchange Commission today announced the issuance of an analysis of the deficiencies commonly cited by the Commission in connection with financial statements filed under the Securities Act of 1933 and the Securities Exchange Act of 1934. The analysis, prepared by Carman G. Blough, Chief Accountant, covers accountants certificates, consolidated financial statements, balance sheet, liabilities, capital stock, surplus, profit and loss statement, and various schedules.
Administrative Policy On Financial Statements, United States. Securities And Exchange Commission
Administrative Policy On Financial Statements, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.