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Full-Text Articles in Business

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Indicating The Disclosure To Be Made In Financial Statements With Respect To Reserves Established To Provide For Possible Losses And Other Contingencies Arising Out Of Existing War Conditions, United States. Securities And Exchange Commission, William W. Werntz Jan 1943

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Indicating The Disclosure To Be Made In Financial Statements With Respect To Reserves Established To Provide For Possible Losses And Other Contingencies Arising Out Of Existing War Conditions, 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 indicating the disclosure to be made in financial statements with respect to reserves established to provide for possible losses and other contingencies arising out of existing war conditions.


Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Regarding The Treatment Of Premiums Paid Upon The Redemption Of Preferred Stock, United States. Securities And Exchange Commission, William W. Werntz Jan 1943

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Regarding The Treatment Of Premiums Paid Upon The Redemption Of Preferred Stock, 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 regarding the treatment of premiums paid upon the redemption of preferred stock. The opinion indicates that if the redemption price exceeds the amount paid in on such shares, the excess should ordinarily be charged to earned surplus.


Securities And Exchange Commission Today Announced The Adoption Of Two Amendments To Rule 2-01 Of Regulation S-X Dealing With The Qualifications Of Accountants Certifying Financial Statements Required To Be Filed With It, United States. Securities And Exchange Commission Jan 1943

Securities And Exchange Commission Today Announced The Adoption Of Two Amendments To Rule 2-01 Of Regulation S-X Dealing With The Qualifications Of Accountants Certifying Financial Statements Required To Be Filed With It, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of two amendments to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it.


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 Jan 1943

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 …


Securities And Exchange Commission Today Announced The Adoption Of Two Amendments To Regulation S-X Prescribing The Manner In Which Original Cost Data And Other Components Of Utility Plant Are To Be Shown In Balance Sheets Of Public Utility Companies And Consolidated Balance Sheets Of Public Utility Holding Companies Filed With The Commission, United States. Securities And Exchange Commission Jan 1943

Securities And Exchange Commission Today Announced The Adoption Of Two Amendments To Regulation S-X Prescribing The Manner In Which Original Cost Data And Other Components Of Utility Plant Are To Be Shown In Balance Sheets Of Public Utility Companies And Consolidated Balance Sheets Of Public Utility Holding Companies Filed With The Commission, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of two amendments to Regulation S-X prescribing the manner in which orginal cost data and other components of utility plant are to be shown in balance sheets of public utility companies and consolidated balance sheets of public utility holding companies filed with the Commission. In accordance with the. usual practice of the Commission, comments and suggestlons as to preliminary drafts of the amendments were obtained from various interested persons, including representatives of state regulatory commissions and the national professional societies.


Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Regarding The Treatment Of Premiums Paid Upon The Redemption Of Preferred Stock, United States. Securities And Exchange Commission, William W. Werntz Jan 1943

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Regarding The Treatment Of Premiums Paid Upon The Redemption Of Preferred Stock, 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 regarding the treatment of premiums paid upon the redemption of preferred stock. The opinion indicates that if the redemption price exceeds the amount paid in on such shares, the excess should ordinarily be charged to earned surplus. (see Accounting series release 45)


Extensions Of Time For Filing Tax Returns: Letter From Acting Commissioner Of Internal Revenue, Norman D. Cann, United States. Internal Revenue Service Jan 1943

Extensions Of Time For Filing Tax Returns: Letter From Acting Commissioner Of Internal Revenue, Norman D. Cann, United States. Internal Revenue Service

Guides, Handbooks and Manuals

No abstract provided.


Accounting For "Players Contracts" Of Baseball Club., American Institute Of Accountants Jan 1943

Accounting For "Players Contracts" Of Baseball Club., American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Activity And Occupation Bulletin No. 55: Subject: Technical, Scientific And Management Services, United States. Selective Service System Jan 1943

Activity And Occupation Bulletin No. 55: Subject: Technical, Scientific And Management Services, United States. Selective Service System

Guides, Handbooks and Manuals

No abstract provided.


Joint Statement By The War, Navy And Treasury Departments And The Maritime Commission : Purposes, Principles, Policies And Interpretations Under Section 403 Of The Sixth Supplemental National Defense Appropriation Act, 1942 (Public,528, 77th Congress), Approved April 28, 1942, As Amended By Section 801 Of The Revenue Act Of 1942 (Public, 753, 77th Congress), Approved October 21, 1942. March 31, 1943, United States. War Department, United States. Navy Department, United States. Department Of The Treasury, United States. Maritime Commission Jan 1943

Joint Statement By The War, Navy And Treasury Departments And The Maritime Commission : Purposes, Principles, Policies And Interpretations Under Section 403 Of The Sixth Supplemental National Defense Appropriation Act, 1942 (Public,528, 77th Congress), Approved April 28, 1942, As Amended By Section 801 Of The Revenue Act Of 1942 (Public, 753, 77th Congress), Approved October 21, 1942. March 31, 1943, United States. War Department, United States. Navy Department, United States. Department Of The Treasury, United States. Maritime Commission

Guides, Handbooks and Manuals

No abstract provided.


Balance Sheet Classification Of "V" Loans, American Institute Of Accountants. Research Department Jan 1943

Balance Sheet Classification Of "V" Loans, American Institute Of Accountants. Research Department

Guides, Handbooks and Manuals

No abstract provided.


By-Laws And Rules Of Professional Conduct, 1943, American Institute Of Accountants Jan 1943

By-Laws And Rules Of Professional Conduct, 1943, American Institute Of Accountants

AICPA Professional Standards

This booklet contains the Bylaws and Rules of professional conduct of the Institute of Accountants as revised December 15, 1942.


Uniform System Of Accounts For Domestic Air Carriers, United States. Civil Aeronautics Board Jan 1943

Uniform System Of Accounts For Domestic Air Carriers, United States. Civil Aeronautics Board

Federal Publications

Loose-leaf. CAB form 2780 Manual 1-1-42.


Regulations To Govern The Preservation Of Records Of Class I Motor Carriers Prescribed By The Interstate Commerce Commission In Accordance With Section 220 Of The Interstate Commerce Act, Issue Of 1942, Effective On July 1, 1942, United States. Interstate Commerce Commission Jan 1943

Regulations To Govern The Preservation Of Records Of Class I Motor Carriers Prescribed By The Interstate Commerce Commission In Accordance With Section 220 Of The Interstate Commerce Act, Issue Of 1942, Effective On July 1, 1942, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Reports Of Officers, Council, And Committees, 1942-1943, American Institute Of Accountants Jan 1943

Reports Of Officers, Council, And Committees, 1942-1943, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Adaptation Of The Income Statement To Present Conditions, William A. Paton Jan 1943

Adaptation Of The Income Statement To Present Conditions, William A. Paton

Journal of Accountancy

No abstract provided.


Employers’ Payroll Accounting Under The “Victory Tax”, J. Andrew Crafts Jan 1943

Employers’ Payroll Accounting Under The “Victory Tax”, J. Andrew Crafts

Journal of Accountancy

No abstract provided.


Postwar Refund Of Excess Profits Tax; Accounting Research Bulletin No. 17, American Institute Of Accountants. Committee On Accounting Procedure Jan 1943

Postwar Refund Of Excess Profits Tax; Accounting Research Bulletin No. 17, American Institute Of Accountants. Committee On Accounting Procedure

Journal of Accountancy

No abstract provided.


Ration Banking, Raymond J. Hannon Jan 1943

Ration Banking, Raymond J. Hannon

Journal of Accountancy

No abstract provided.


Calculation Of Interdependent Taxes Through Ratio And Proportion, Ernest H. Dale Jan 1943

Calculation Of Interdependent Taxes Through Ratio And Proportion, Ernest H. Dale

Journal of Accountancy

No abstract provided.


Confirmation Of Public Utility Accounts Receivable; Statement On Auditing Procedure, No. 14, American Institute Of Accountants. Committee On Auditing Procedure Jan 1943

Confirmation Of Public Utility Accounts Receivable; Statement On Auditing Procedure, No. 14, American Institute Of Accountants. Committee On Auditing Procedure

Journal of Accountancy

No abstract provided.


Students' Department, H. P. Baumann Jan 1943

Students' Department, H. P. Baumann

Journal of Accountancy

No abstract provided.


Editorial, John L. Carey Jan 1943

Editorial, John L. Carey

Journal of Accountancy

No abstract provided.


Current Problems On Amortization, Clarence L. Turner Jan 1943

Current Problems On Amortization, Clarence L. Turner

Journal of Accountancy

No abstract provided.


Wartime Problems Of Financial Statements, George N. Farrand Jan 1943

Wartime Problems Of Financial Statements, George N. Farrand

Journal of Accountancy

No abstract provided.


War Contract Accounting, Jackson W. Smart Jan 1943

War Contract Accounting, Jackson W. Smart

Journal of Accountancy

No abstract provided.


Valuation Of Inventories, Edward A. Kracke, American Institute Of Accountants. Committee On Accounting Procedure Jan 1943

Valuation Of Inventories, Edward A. Kracke, American Institute Of Accountants. Committee On Accounting Procedure

Journal of Accountancy

No abstract provided.


Facilitating The Independent Accountant’S Review Of Internal Accounting Control, Victor H. Stempf Jan 1943

Facilitating The Independent Accountant’S Review Of Internal Accounting Control, Victor H. Stempf

Journal of Accountancy

No abstract provided.


Experiences In Auditing: Postmasters Endorsements On Checks, R. Wallace Haworth Jan 1943

Experiences In Auditing: Postmasters Endorsements On Checks, R. Wallace Haworth

Journal of Accountancy

No abstract provided.


Correspondence, George E. Dell, Edward Peragallo, W. B. Castenholz Jan 1943

Correspondence, George E. Dell, Edward Peragallo, W. B. Castenholz

Journal of Accountancy

No abstract provided.