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Articles 140131 - 140160 of 149706

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Revised S.E.C. Rule On "Accountants' Certificates" (Continued) ; Statements On Auditing Procedure, No. 06, American Institute Of Accountants. Committee On Auditing Procedure Jan 1941

Revised S.E.C. Rule On "Accountants' Certificates" (Continued) ; Statements On Auditing Procedure, No. 06, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Contingency Liability Under Policies With Mutual Insurance Companies; Statements On Auditing Procedure, No. 07, American Institute Of Accountants. Committee On Auditing Procedure Jan 1941

Contingency Liability Under Policies With Mutual Insurance Companies; Statements On Auditing Procedure, No. 07, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Interim Financial Statements And The Auditor's Report Thereon; Statements On Auditing Procedure, No. 08, American Institute Of Accountants. Committee On Auditing Procedure Jan 1941

Interim Financial Statements And The Auditor's Report Thereon; Statements On Auditing Procedure, No. 08, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Letter From Informal Committee On Lecture And Study Group To Members Re: Lecture And Study Group., Ralph H. Galpin, American Institute Of Accountants. Informal Committee On Lecture And Study Group Jan 1941

Letter From Informal Committee On Lecture And Study Group To Members Re: Lecture And Study Group., Ralph H. Galpin, American Institute Of Accountants. Informal Committee On Lecture And Study Group

American Institute of Accountants

No abstract provided.


Corporate Accounting For Ordinary Stock Dividends; Accounting Research Bulletin, No. 11, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1941

Corporate Accounting For Ordinary Stock Dividends; Accounting Research Bulletin, No. 11, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Report Of Committee On Terminology; Accounting Research Bulletin, No. 12, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1941

Report Of Committee On Terminology; Accounting Research Bulletin, No. 12, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Report Of Committee On Terminology; Accounting Research Bulletin, No. 09, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1941

Report Of Committee On Terminology; Accounting Research Bulletin, No. 09, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Combined Statement Of Income And Earned Surplus; Accounting Research Bulletin, No. 08, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1941

Combined Statement Of Income And Earned Surplus; Accounting Research Bulletin, No. 08, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Listing Of Aia Member Reinstatements, Requests For Assistance, And Resignations., American I Nstitute Of Accountants Jan 1941

Listing Of Aia Member Reinstatements, Requests For Assistance, And Resignations., American I Nstitute Of Accountants

American Institute of Accountants

No abstract provided.


Real And Personal Property Taxes; Accounting Research Bulletin, No. 10, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1941

Real And Personal Property Taxes; Accounting Research Bulletin, No. 10, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Leedy Catalog 45, Leedy Manufacturing Company Jan 1941

Leedy Catalog 45, Leedy Manufacturing Company

Leedy Manufacturing Company

No abstract provided.


Clients' Written Representations Regarding Inventories, Liabilities, And Other Matters; Statements On Auditing Procedure, No. 04, American Institute Of Accountants. Committee On Auditing Procedure Jan 1941

Clients' Written Representations Regarding Inventories, Liabilities, And Other Matters; Statements On Auditing Procedure, No. 04, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Recommendations For Modification Of The Abnormality And Reorganization Sections Of Subchapter E Of The Internal Revenue Code Relating To Excess Profits Taxes, American Institute Of Accountants. Committee On Federal Taxation Jan 1941

Recommendations For Modification Of The Abnormality And Reorganization Sections Of Subchapter E Of The Internal Revenue Code Relating To Excess Profits Taxes, American Institute Of Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


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 21, 1941, Walter A. M. Cooper Jan 1941

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 21, 1941, Walter A. M. Cooper

AICPA Committees

No abstract provided.


Year Book, 1941-1942, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1941

Year Book, 1941-1942, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Association Sections, Divisions, Boards, Teams

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 Jan 1941

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 Releases Regarding The Independence Of Certifying, Accountants Who Have Been Indemnified, By The Company Whose Statements Are Certified, Against All Losses, Claims And Damages Arising Out Of Such Certification Other Than As A Result Of Their Willful Misstatements Or Omissions, United States. Securities And Exchange Commission, William W. Werntz Jan 1941

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Releases Regarding The Independence Of Certifying, Accountants Who Have Been Indemnified, By The Company Whose Statements Are Certified, Against All Losses, Claims And Damages Arising Out Of Such Certification Other Than As A Result Of Their Willful Misstatements Or Omissions, 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 Releases regarding the independence of certifying, accountants who have been indemnified, by the company whose statements are certified, against all losses, claims and damages arising out of such certification other than as a result of their willful misstatements or omissions.


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 Jan 1941

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.


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 Jan 1941

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.


Securities And Exchange Commission Today Announced The Adoption Of Amendments To Article 1 Of Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Investment Companies In Registration Statements And Annual Reports Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz Jan 1941

Securities And Exchange Commission Today Announced The Adoption Of Amendments To Article 1 Of Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Investment Companies In Registration Statements And Annual Reports Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today announced the adoption of amendments to Article 1 of Regulation S-X making that Regulation applicable to the form and content of financial statements filed by investment companies in registration statements and annual reports under the Investment Company Act of 1940. Various amendments of Article 6 and the related rules of Article 12, which deal specifically with the form and content of balance sheets, income statements, and schedules for investment companies, also were adopted.


Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Pertaining To The Manner In Which Federal Income And Excess Profits Taxes Should Be Reflected In Profit And Loss Or Income Statements Contained In Reports Filed With The Commission, United States. Securities And Exchange Commission, William W. Werntz Jan 1941

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Pertaining To The Manner In Which Federal Income And Excess Profits Taxes Should Be Reflected In Profit And Loss Or Income Statements Contained In Reports Filed With The Commission, 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 pertaining to the manner in which Federal income and excess profits taxes should be reflected in profit and loss or income statements contained in reports filed with the Commission.


Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing The Nature Of The Examination And Certificate Required By Paragraph (4) Of Rule N-17f-1 And By Paragraph (7) Of Rule N-17f-2 Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz Jan 1941

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing The Nature Of The Examination And Certificate Required By Paragraph (4) Of Rule N-17f-1 And By Paragraph (7) Of Rule N-17f-2 Under The Investment Company Act Of 1940, 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 the nature of the examination and certificate required by paragraph (4) of Rule N-17F-1 and by paragraph (7) of Rule N-17F-2 under the Investment Company Act of 1940. These rules require that where registered management investment companies retain custody of their portfolio investments, or place them in the custody of a member of a national securities exchange, such investments shall be verified at least three times each year by an independent public accountant.


Standard C.P.A. Examination As Developed By The American Institute Of Accountants, John H. Zebley Jan 1941

Standard C.P.A. Examination As Developed By The American Institute Of Accountants, John H. Zebley

Examinations and Study

No abstract provided.


Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants Jan 1941

Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Accounting And Your Pocketbook, American Institute Of Accountants Jan 1941

Accounting And Your Pocketbook, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Regional Accounting Conferences: Notes On Possible Program Subjects For Conferences To Be Held In 1942., American Institute Of Accountants Jan 1941

Regional Accounting Conferences: Notes On Possible Program Subjects For Conferences To Be Held In 1942., American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Regular Session: An Act Concerning Auditors Of Savings Banks., American Institute Of Accountants Jan 1941

Regular Session: An Act Concerning Auditors Of Savings Banks., American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Auditing Standards., American Institute Of Accountants Jan 1941

Auditing Standards., American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Press Release From Office Of The President, Massachusetts Society Of Certified Public Accountants, 80 Federal Street, Boston, Massachusetts, Re: "Financial Statements--What They Mean," A Public Information Pamphlet By The Mscpa., Massachusetts Society Of Certified Public Accountants. Office Of The President Jan 1941

Press Release From Office Of The President, Massachusetts Society Of Certified Public Accountants, 80 Federal Street, Boston, Massachusetts, Re: "Financial Statements--What They Mean," A Public Information Pamphlet By The Mscpa., Massachusetts Society Of Certified Public Accountants. Office Of The President

Guides, Handbooks and Manuals

No abstract provided.


The Increase In Rates, Amounts, And Complexity Of The Federal Income Tax And The Importance Of Accounting, Frank R. Demmerly Jan 1941

The Increase In Rates, Amounts, And Complexity Of The Federal Income Tax And The Importance Of Accounting, Frank R. Demmerly

Graduate Thesis Collection

The author felt that a short history of world income taxes including the earlier American eras would provide a strong foundation on which to build the development of the present Federal income tax structure. With this end in view, chapter one is devoted to this background. The rates of taxation and the amounts of income on which these rates are effective have, of course, varied from year to year. The problems arising in connection with these categories are discussed in the second chapter from the standpoint of the different returns filed. The third chapter presents the varied complex problems that …