Business Commons^™

The Copley Plaza Hotel, Boston, Dinner Menu, January 18, 1942, The Copley Plaza Hotel

Hotel Menus

No abstract provided.

Letter From John L. Carey, Secretary, American Institute Of Accountants, To Firms Represented In Membership Of American Institute Of Accountants Re: Update Of Roster Of Public Accountants Who Have Accepted Commissions, Enlisted Or Entered Service Under The Selective Service Act., John L. Carey

American Institute of Accountants

No abstract provided.

1942-1943 Budget Estimates, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The 1942-1943 Budget Estimates for the Louisiana State School for the Deaf.

Irish Travel, Vol 18 (1942-43), Irish Tourist Association

Journals and Periodicals

No abstract provided.

Certified Public Accountant, 1942, American Institute Of Accountants

Newsletters

No abstract provided.

Accountants' Certificates And Financial Statements For 1941: A Statistical Survey Of 500 Published Annual Reports To Stockholders, With Selected Reproductions;, Haskins & Sells

Haskins and Sells Publications

Originally published by: Haskins & Sells; Page 2 missing in the original.

Good Morning!... Here Is Your Breakfast At The Hotel Peabody In Memphis, Breakfast Menu, 1942, Hotel Peabody

Hotel Menus

No abstract provided.

Ua99/9 Start Your Work Here . . ., Bowling Green Business University

WKU Administration Documents

Recruitment material for Bowling Green Business University.

Salt Industry Of The Kanawha Valley, Lorena Andrews Anderson

Theses, Dissertations and Capstones

The manufacture of salt became at an early date one of the most important industries in the State of West Virginia. The development of this industry increased the population in various localities and aided in the improvement of transportation. There were, as two authors have pointed out, "salt springs in nearly every county of the state." However the two chief centers of this industry were in the counties of Kanawha and Mason. The remaining salt wells were at Bulltown in Braxton County, on New River in Mercer County, on the Monongahela River in Harrison County, and at the mouth of …

Ua99/9 The Southern Exponent Of Business Education, Bowling Green Business University

WKU Administration Documents

Magazine created by the Bowling Green Business University to promote the school. Includes descriptions of courses, lists of students and alumni and photographs.

Ua97/1 Ogden Trustees Meeting Minutes, Ogden College Trustees

WKU Administration Documents

Meeting minutes of the Ogden College trustees for 1942:

• March 4
• September 12

Topics discussed: leases of various properties, Ogden College scholarship applications and revisions to the 1927 lease of the Ogden College campus to WKU.

Statement Of Walter A. M. Cooper, Chairman Of The Committee On Federal Taxation Of The American Institute Of Accountants, Before The Senate Finance Committee, August 11, 1942, Walter A. M. Cooper

AICPA Committees

No abstract provided.

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

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

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

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

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.

Recommendations For Revision Of The Internal Revenue Code Submitted To The Ways And Means Committee, United States House Of Representatives, Monday, April 13, 1942, American Institute Of Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.

1942 Faculty Meeting Minutes, Morehead State Teachers College

Faculty Senate Records

Faculty meeting minutes of the Morehead State Teacher College for 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

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

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

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

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

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

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.

Securities And Exchange Commission Announced Today That It Has Rescinded Form 15-K Which Was Used For Reports Of Investment Companies Under Section 13 Of The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission announced today that it has rescinded form 15-K which was used for reports of investment companies under Section 13 of the Securities Exchange Act of 1934. The form has become obsolete inasmuch as investment companies now file copies of their reports under the Investment Company Act of 1940 in satisfaction of the reporting requirements of Section 13 of the Securities Exchange Act of 1934.

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Disclosure To Be Given To Certain Types Of Provisions And Conditions That Limit The Avail-Ability Of Surplus For Dividend Purposes, 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 disclosure to be given to certain types of provisions and conditions that limit the avail-ability of surplus for dividend purposes. The opinion describes some of the more common restrictions of this kind and outlines the necessary disclosure in financial statements filed with the Commission.

Securities And Exchange Commission Today Announced The Adoption Of Certain Revisions, Effective January 1, 1943, To Its Uniform System Of Accounts For Public Utility Holding Companies, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of certain revisions, effective January 1, 1943, to its Uniform System of Accounts for Public Utility Holding Companies. Since printed copies of the system of, accounts as revised will not be available for distribution for some time, the amendments in mimeographed form are attached to this release. Under the provisions of Rule U-26 the revised system, subject to certain exceptions, is applicable to all registered public utility holding companies and their subsidiary holding companies. The principal exception covers holding companies which are also operating companies.

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 12-16 Of Regulation S-X So As To Make It Clear That Note 5 To The Schedule Therein Prescribed Requires Information Relative To Rents And Royalties Only If The Aggregate Amount Thereof Is Significant, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendment to Rule 12-16 of Regulation S-X so as to make it clear that Note 5 to the schedule therein prescribed requires information relative to rents and royalties only if the aggregate amount thereof is significant. Rule 5-04 of Regulation S-X was also amended to make it clear that it is necessary to file Schedule XVII - Income from Dividends - in support of each profit and loss statement filed. Since the schedule also calls for information as to the amount of the equity of the company in the …