Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States (48)
- Railroads -- Accounting (11)
- Laws (10)
- Etc. -- United States; Accountants -- Legal status (9)
- Etc. -- United States; Actuaries -- Legal status (9)
-
- Etc. -- United States; Appraisers -- Legal status (9)
- Etc. -- United States; Taxation -- Law and legislation -- United States (9)
- Lawyers -- Legal status (9)
- Accounting -- Law and Legislation -- United States (8)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Investments -- Accounting; Mutual funds -- Accounting -- Standards -- United States (7)
- Finance (6)
- Shipping -- Accounting (6)
- Bookkeeping (5)
- Etc. (5)
- Public -- Auditing -- Standards -- United States; Finance (5)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Mutual funds -- Accounting -- Standards -- United States (5)
- Electric railroads -- Accounting; Street-railroads -- Accounting (4)
- Petroleum industry and trade -- Accounting; Petroleum -- Transportation (4)
- Public -- Accounting -- Standards -- United States (4)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Accountants -- Standards -- United States (4)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Corporations -- Taxation -- United States; Income tax -- United States -- Accounting (4)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Preferred stocks -- Accounting -- Standards -- United States (4)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Surplus (Accounting) (4)
- Telephone companies (4)
- Trucking -- United States -- Accounts (4)
- Accounting -- Law and legislation -- United States (3)
- Express service -- Accounting (3)
- Financial statements -- Standards (3)
- Investments -- Accounting; Mutual funds -- Accounting -- Standards -- United States; Securities -- United States -- Accounting; Financial statements -- Standards -- United States (3)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; War -- Costs (3)
Articles 31 - 60 of 322
Full-Text Articles in Business
United States Of America, Appellee, Against Anthony M. Natelli And Joseph Scansaroli, Defendants-Appellants, Reply Brief For American Institute Of Certified Public Accountants, As Amicus Curiae, April 9, 1975, American Institute Of Certified Public Accountants (Aicpa)
United States Of America, Appellee, Against Anthony M. Natelli And Joseph Scansaroli, Defendants-Appellants, Reply Brief For American Institute Of Certified Public Accountants, As Amicus Curiae, April 9, 1975, American Institute Of Certified Public Accountants (Aicpa)
Federal Publications
No abstract provided.
United States Of America, Appellee, Against Anthony M. Natelli And Joseph Scansaroli, Defendants-Appellants, Brief For American Institute Of Certified Public Accountants, As Amicus Curiae Supporting Reversal, March 3, 1975, American Institute Of Certified Public Accountants (Aicpa)
United States Of America, Appellee, Against Anthony M. Natelli And Joseph Scansaroli, Defendants-Appellants, Brief For American Institute Of Certified Public Accountants, As Amicus Curiae Supporting Reversal, March 3, 1975, American Institute Of Certified Public Accountants (Aicpa)
Federal Publications
No abstract provided.
Using Auditing To Improve Efficiency & Economy: A Case Study Of An Efficiency And Economy Audit Of A Local Government Activity, United States. General Accounting Office
Using Auditing To Improve Efficiency & Economy: A Case Study Of An Efficiency And Economy Audit Of A Local Government Activity, United States. General Accounting Office
Federal Publications
No abstract provided.
Tax Analysts And Advocates, Et Al., Plaintiffs, V. Internal Revenue Service, Et Al., Defendants, Brief Of American Institute Of Certified Public Accountants As Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)
Tax Analysts And Advocates, Et Al., Plaintiffs, V. Internal Revenue Service, Et Al., Defendants, Brief Of American Institute Of Certified Public Accountants As Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)
Federal Publications
No abstract provided.
Accounting For Treasury Stock At Cost, Instructions For Transactions With Affiliates And Charges To Be Just And Reasonable (49 C.F. R. 1201-1210) No. 36057, United States. Interstate Commerce Commission
Accounting For Treasury Stock At Cost, Instructions For Transactions With Affiliates And Charges To Be Just And Reasonable (49 C.F. R. 1201-1210) No. 36057, United States. Interstate Commerce Commission
Federal Publications
We find that parts 1201 through 1210 of Chapter X of Title 49 of the Code of Federal Regulations should be amended as detailed in the appended statement of changes; and that such rules are reasonable and necessary to the effective enforcement of the provisions of part I, II, III and IV of the Interstate Commerce Act, as amended; that such rules are otherwise lawful and, to the extent so found in this report, consistent with the public interest and the national transportation policy; and that this decision is not a major Federal action significantly affecting the quality of the …
Financial Statements Of Life Insurance Companies, United States. Securities And Exchange Commission
Financial Statements Of Life Insurance Companies, United States. Securities And Exchange Commission
Federal Publications
In a letter dated December 14, 1971, the Chief Accountant of the Commission wrote to the chairman of the Committee on Insurance Accounting and Auditing of the American Institute of Certified Public Accountants stating that because there were significant unresolved matters in connection with the Committee's publication "Audits of Life Insurance Companies" (Audit Guide) then under preparation, life insurance companies which had not already adjusted their financial statements in accordance with the proposals in the Guide should refrain from doing so in filings with the Commission until such time as the Audit Guide was published in its final form. The …
Notice Of Adoption Of Amendments To Forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 And 12 Requiring Increased Disclosure Of Unusual Charges And Credits To Income, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendments To Forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 And 12 Requiring Increased Disclosure Of Unusual Charges And Credits To Income, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today adopted amendments to its registration and reporting forms to require more detailed and timely reporting, and timely review by independent accountants of extraordinary or material unusual charges and credits to income or material provisions for losses effected by registrants. Proposals to amend these forms, as well as Forms 7-Q and 10-Q, for these purposes were published for comment in Securities Act Release No. 5313 (Securities Exchange Act Release No. 9801) on October 2, 1972. Form 8-K is the form for reporting certain specified material events and transactions pursuant to Sections 13 and 15(d) of …
Accounting For Catastrophe Reserves, United States. Securities And Exchange Commission
Accounting For Catastrophe Reserves, United States. Securities And Exchange Commission
Federal Publications
In the past two years a number of companies in the property and casualty insurance field have adopted the accounting policy of making a provision from each period's income to cover a portion of major losses expected to occur in future periods. The reserves provided, generally called catastrophe reserves, have been justified by the companies on the grounds that periodic premiums include an amount to cover such losses which occur irregularly and the process of matching revenue and expense therefor requires accrual of a provision for such losses.
Discussion Of Development Of An Adequate Economic Data Base With Respect To Mutual Fund Sales Charges In Connection With Hearings On Mutual Fund Distribution And The Potential Impact Of The Repeal Of Section 22(D) Of The Investment Company Act Of 1940, United States. Securities And Exchange Commission
Discussion Of Development Of An Adequate Economic Data Base With Respect To Mutual Fund Sales Charges In Connection With Hearings On Mutual Fund Distribution And The Potential Impact Of The Repeal Of Section 22(D) Of The Investment Company Act Of 1940, United States. Securities And Exchange Commission
Federal Publications
On November 3, 1972, the Commission announced hearings on mutual fund distribution and the potential impact of the repeal of Section 22(d) of the Investment Company Act of 1940 (Investment Company Act Rel. No. 7475; 37 FR 24449, 11-17-72). Section H of that release discussed the desirability of developing an adequate economic data base with respect to mutual fund sales charges. Such data could facilitate the Commission in monitoring trends in the industry's costs, profitability, and general economic structure. If this data were made publicly available by the Commission on a timely basis, it could provide mutual fund directors with …
Notice Of Adoption Of Amendment To Regulation S-X Deferring Effective Date Of Rule 5-02-1 As It Relates To Disclosure Of Compensating Balances, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendment To Regulation S-X Deferring Effective Date Of Rule 5-02-1 As It Relates To Disclosure Of Compensating Balances, United States. Securities And Exchange Commission
Federal Publications
Amendments to Regulation S-X adopted on June 23, 1972, effective for periods ending on or after December 31, 1972, included a revised Rule 5-02-1, Cash and cash items, in which a specific requirement for separate disclosure of compensating balances maintained was added. Since June, the Commission has received many inquiries as to the form of disclosure contemplated by this rule. Some preliminary guidelines were drawn up and exposed in a limited way in November to interested groups. The comments received from those groups indicated a need for additional time both to improve the proposed guidelines through further comments on formal …
Notice Of Adoption Of Amendments To Regulation S-X, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendments To Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
Proposals to amend Articles 1, 2, 3, 4, 5, 9, 11 and Rules 12-01 to 12-16 (exclusive of 12-06A), and to omit Rules 12-17 and 12-32 of Regulation S-X were issued for public comment on August 20, 1971 in Securities Act Release No. 5177 (Securities Exchange Act Release No. 9264, Public Utility Holding Company Act Release No. 17215 and Investment Company Act Release No. 6645).
Independence Of Accountants: Guidelines And Examples Of Situations Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Independence Of Accountants: Guidelines And Examples Of Situations Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the publication of an additional release in its Accounting Series on the subject of the independence of the certifying accountant. The primary purpose of this release is to set forth presently existing guidelines employed by the Commission in resolving the various independence questions that come before it. This release, therefore, is not intended to supersede Accounting Series Release No. 47 issued on January 25, 1944, or No. 81 issued on December 11, 1958, but should be read as complementing and implementing further the policy developed in those prior releases. However, to the extent …
In The Matter Of Martin L. Sanchez, 300 North Center Street, Casper, Wyoming: Rules Of Practice - Rule 2(E): Notice That Initial Decision Has Become Final, United States. Securities And Exchange Commission
In The Matter Of Martin L. Sanchez, 300 North Center Street, Casper, Wyoming: Rules Of Practice - Rule 2(E): Notice That Initial Decision Has Become Final, United States. Securities And Exchange Commission
Federal Publications
Accordingly, notice is hereby given, pursuant to Rule 17(f) of the Commission's Rules of Practice, that the hearing examiner's initial decision with respect to Martin L. Sanchez has become the final decision of the Commission. The examiner's order disqualifying Sanchez from appearing or practicing before the Commission is hereby declared effective.
In The Matter Of Barry L. Kessler, 267 South Drexell, Columbus, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
In The Matter Of Barry L. Kessler, 267 South Drexell, Columbus, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
Federal Publications
On April 6, 1912, the Commission instituted an injunctive action in the United States District Court for the Northeastern District of Ohio alleging, among other things, that Barry L. Kessler, an accountant, violated antifraud provisions of the Securities Exchange Act of 1934 by recommending to his clients and others the purchase of orange grove investment contracts of American Agronomics Corporation ("Agronomics") without disclosing that he was paid a substantial fee for each sale consummated. Without admitting or denying the allegations in the Commission's complaint, Kessler consented to entry of a permanent injunction in that action enjoining him from fraudulent conduct …
Pooling-Of-Interests Accounting, United States. Securities And Exchange Commission
Pooling-Of-Interests Accounting, United States. Securities And Exchange Commission
Federal Publications
In recent months, the Commission has noted an increasing number of business combinations which appear to meet the individual requirements for pooling-of-interests accounting set forth in Accounting Principles Board Opinion No. 16 but which do not conform with the overriding thrust of that Opinion which requires that a combination represent a sharing of rights and risks among constituent stockholder groups if it is to be a pooling of interests. Paragraphs 28, 45 and 47 of that Opinion clearly provide that such a sharing of risk is an essential element in poolings, and the specific requirements set forth in paragraphs 46, …
Disclosure Of Contingent Liabilities Arising Under The Economic Stabilization Act Of 1970, United States. Securities And Exchange Commission
Disclosure Of Contingent Liabilities Arising Under The Economic Stabilization Act Of 1970, United States. Securities And Exchange Commission
Federal Publications
A few recent filings with the Commission have indicated that potential liabilities for the registrant exist under Economic Stabilization Regulations (6 CFR). This disclosure has generally not been included in the notes to the financial statements but in the narrative section of the filings, and in most cases little or no quantitative data in regard to the amounts of the contingencies are disclosed.
In The Matter Of Robert Trivison, 8148 Forest Court, North Royalton, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
In The Matter Of Robert Trivison, 8148 Forest Court, North Royalton, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
Federal Publications
Robert Trivison, an accountant, has submitted an offer to resign from practice before the Commission. Having been advised by the Commission that it was contemplating the institution of administrative proceedings pursuant to Rule 2(e) of its Rules of Practice, based on the allegations in a pending injunctive action, to determine whether he should be temporarily or permanently denied the privilege of appearing or practicing before it, Trivison agreed to resign on condition that no administrative action be brought against him, and that, if his offer of resignation were accepted, he would, without admitting or denying the allegations in the injunctive …
Notice Of Adoption Of Revision Of Article 9 Of Regulation S-X, United States. Securities And Exchange Commission
Notice Of Adoption Of Revision Of Article 9 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Commission today adopted a general revision of Article 9 of Regulation S-X pertaining to the form and content of financial statements of bank holding companies and banks. The revision was issued for public comment on August 20, 1971 as part of a general revision of Regulation S-X but, because a number of unexpected problems arose, its adoption was deferred when other portions of the proposed revision were adopted on June 23, 1972.
Standards For Audit Of Governmental Organizations, Programs, Activities And Functions; Yellow Book. 1972 Edition, United States. General Accounting Office
Standards For Audit Of Governmental Organizations, Programs, Activities And Functions; Yellow Book. 1972 Edition, United States. General Accounting Office
Federal Publications
No abstract provided.
Standing Audit Committees Composed Of Outside Directors, United States. Securities And Exchange Commission
Standing Audit Committees Composed Of Outside Directors, United States. Securities And Exchange Commission
Federal Publications
As far back as 1917 it was urged that auditors in the United States should be appointed or selected by the stockholders in accordance with the practice in Great Britain and in Canada, and that state laws or company by-laws should contain a provision for an independent report on the affairs of the company by an auditor appointed by the stockholders.
Pro Rata Stock Distributions To Shareholders, United States. Securities And Exchange Commission
Pro Rata Stock Distributions To Shareholders, United States. Securities And Exchange Commission
Federal Publications
Several instances have come to the attention of the Commission in which registrants have made pro rata stock distributions which were misleading. These situations arise particularly when a registrant makes distributions at a time when its retained earnings or its current earnings are substantially less than the fair value of the shares distributed. Under present generally accepted accounting rules, if the ratio of distribution is less than 25 percent of shares of the same class outstanding, the fair value of the shares issued must be transferred from retained earnings to other capital accounts. Failure to make this transfer in connection …
Notice Of Revision Of Annual Report Form N-1r For Management Investment Companies And Withdrawal Of Proposal To Amend Rule 30a-1, United States. Securities And Exchange Commission
Notice Of Revision Of Annual Report Form N-1r For Management Investment Companies And Withdrawal Of Proposal To Amend Rule 30a-1, United States. Securities And Exchange Commission
Federal Publications
Notice is hereby given that the Securities and Exchange Commission has adopted certain revisions of Form N-1R for annual reports of most registered management investment companies and has withdrawn its proposal to amend Rule 30a-1. Notices of the proposed revisions were published in Investment Company Act Release Nos. 6284 on December 16, 1970, and 6349 on February 16, 1971, in which interested persons were invited to submit written statements of their views and comments.
Computation Of Ratio Of Earnings To Fixed Charges, United States. Securities And Exchange Commission
Computation Of Ratio Of Earnings To Fixed Charges, United States. Securities And Exchange Commission
Federal Publications
Certain registration forms under the Securities Act of 1933 require, where debt securities are to be registered, a statement of the ratio of earnings to fixed charges. Certain registration and report forms under the Securities Exchange Act of 1934 permit the showing of such a ratio. There have recently been filed with the Commission a number of registration statements wherein the registrants, in computing the ratio of earnings to fixed charges, have deducted from fixed charges amounts comprising (1) interest income or investment income earned on funds in excess of the requirements for working capital and (2) gains on retirement …
Coverage Of Fixed Charges, United States. Securities And Exchange Commission
Coverage Of Fixed Charges, United States. Securities And Exchange Commission
Federal Publications
Certain registration forms under the Securities Act of 1933 require, where debt securities are to be registered, a statement of the ratio of earnings to fixed charges. Certain registration and report forms under the Securities Exchange Act of 1934 permit the showing of such ratio. Registration statements have been filed recently with the Commission wherein the ratio of earnings to fixed charges was computed on the basis of the revenues and expenses set forth in financial statements which did not reflect the revenues and expenses of a substantial portion of the enterprise carried on by the registrant. For example, some …
Regulation S-X: Form And Content Of Financial Statements As In Effect October 14, 1970, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect October 14, 1970, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Disclosure Concerning Restricted Securities, United States. Securities And Exchange Commission
Disclosure Concerning Restricted Securities, United States. Securities And Exchange Commission
Federal Publications
On October 21, 1969, the Commission issued a statement (Investment Company Act Release No. 5847; Accounting Series Release No. 113) which discusses the problems created by purchasing and holding restricted securities by such companies. One section of this release deals with The Problem of Disclosure and enumerates specific information regarding these securities which should be included in the financial statements.
Certification Of Financial Statements, United States. Securities And Exchange Commission
Certification Of Financial Statements, United States. Securities And Exchange Commission
Federal Publications
There have recently been filed with the Commission a number of registration statements under the Securities Act of 1933 which include accountants' opinions that are qualified as to matters of such significance to the registrant that there is serious question as to whether the certificate meets the requirements of Rule 2-02 of Regulation S-X.
Starting And Managing A Small Retail Music Store; Starting And Managing Series Volume 20, Ray S, Erlandson
Starting And Managing A Small Retail Music Store; Starting And Managing Series Volume 20, Ray S, Erlandson
Federal Publications
No abstract provided.
Adoption Of Article 11a Of Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Article 11a Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today adopted an amendment to Regulation S-X consisting of a new section designated Article 11A to govern the content of statements of source and application of funds, for which a requirement has recently been adopted in certain registration and reporting forms under the Securities Act of 1933 and the Securities Exchange Act of 1934.
Docket Nos. 32828-30, United States Of America, Appellee, Against Carl J. Simon, Robert H. Kaiser And Melvin S. Fishman, Defendants-Appellants, Brief Of American Institute Of Certified Public Accountants, Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)
Docket Nos. 32828-30, United States Of America, Appellee, Against Carl J. Simon, Robert H. Kaiser And Melvin S. Fishman, Defendants-Appellants, Brief Of American Institute Of Certified Public Accountants, Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)
Federal Publications
No abstract provided.