Business Commons^™

Rennebaum Coal Company, Rennebaum Coal Company

Arthur Kilgore Mine Scrip Collection

This scrip is from the Rennebaum Coal Company mine with a value of 1¢.

Norton Coal Company, Norton Coal Company

Arthur Kilgore Mine Scrip Collection

This scrip is from the Norton Coal Company mine with a value of $1.

Ravencliff Development Company, Ravencliff Development Company

Arthur Kilgore Mine Scrip Collection

This scrip is from the Ravencliff Development Company with a value of 1¢.

The New River Company, The New River Company

Arthur Kilgore Mine Scrip Collection

This scrip is from The New River Company mine with a value of 1¢.

Bardo Coal Mining Company, Blue Diamond Coal Company, Wallins Creek Coal Company, Bardo Coal Mining Company, Blue Diamond Coal Company, Wallins Creek Coal Company

Arthur Kilgore Mine Scrip Collection

The scrips from the Bardo Coal Mining Company have values of 5¢, 10¢, and $1.

The scrips from the Blue Diamond Coal Company have values of 5¢ and $1.

The scrips from the Wallins Creek Coal Company have values of 1¢ and 25¢.

Belle Meade Coal Company, Belle Meade Coal Company

Arthur Kilgore Mine Scrip Collection

This scrip is from the Belle Meade Coal Company mine with a value of 1¢.

Recommendations For Revision Of The Internal Revenue Code, October 14,1940, American Institute Of Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.

Comparative Statements; Accounting Research Bulletin, No. 06, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article

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.

Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With The Problem Of Inclusion And Exclusion In Consolidation Of Foreign Subsidiaries Of Domestic Corporations, 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 problem of inclusion and exclusion in consolidation of foreign subsidiaries of domestic corporations.

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.

Suggestions Of The Committee On Federal Taxation Of The American Institute Of Accountants With Reference To The Contemplated War And/Or Excess-Profits Tax Law, American Institute Of Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.

"Greetings From The Lower Rio Grande Valley Of Texas " Souvenir Folder [Postcards], Curtis Tech & Company (Chicago, Il), C & H News Company (Harlingen, Tx)

Lower Rio Grande Valley Curated Material

Souvenir postcards promoting the lower Rio Grande Valley of Texas for vacation travel, agriculture, and ideal living conditions.

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

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

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

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

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

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

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

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.

1940 Faculty Meeting Minutes, Morehead State Teachers College

Faculty Senate Records

Faculty meeting minutes of the Morehead State Teacher College for 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.

By-Laws And Rules Of Professional Conduct, 1940, American Institute Of Accountants

AICPA Professional Standards

This booklet contains the Bylaws and Rules of professional conduct of the Institute of Accountants. These rules of conduct supplement the disciplinary clauses of the by-laws.

Audit Of Savings And Loan Associations By Independent Certified Public Accountants (1940); Audit And Accounting Guide:, American Institute Of Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Comments On Leland Olds Address, Paul Grady

Association Sections, Divisions, Boards, Teams

No abstract provided.

Applications, 1940, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

Correspondence, Henry Rand Hatfield, George O. May, L. B. Wilkins, J. Edwin Hanson

Journal of Accountancy

No abstract provided.

Commentator, William D. Cranstoun

Journal of Accountancy

No abstract provided.

Authors Of Articles In This Issue, American Institute Of Accountants

Journal of Accountancy

No abstract provided.