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Articles 140581 - 140610 of 149679

Full-Text Articles in Business

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 Jan 1940

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 Jan 1940

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.


Sin Of Perfectionism, Jerome N. Frank Jan 1940

Sin Of Perfectionism, Jerome N. Frank

Guides, Handbooks and Manuals

No abstract provided.


Public Opinion And The Accounting Profession, Address For Ohio Society Annual Meeting, John L. Carey Jan 1940

Public Opinion And The Accounting Profession, Address For Ohio Society Annual Meeting, John L. Carey

Guides, Handbooks and Manuals

No abstract provided.


Before The Administrator, Wage And Hour Division, United States Department Of Labor: Petition By The American Institute Of Accountants For Amendment Of The Definition Of The Term "Employee Employed In A Bona Fide...Professional...Capacity", American Institute Of Accountants Jan 1940

Before The Administrator, Wage And Hour Division, United States Department Of Labor: Petition By The American Institute Of Accountants For Amendment Of The Definition Of The Term "Employee Employed In A Bona Fide...Professional...Capacity", American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Letter On Standard Bank Confirmation Form - 1940, John L. Carey Jan 1940

Letter On Standard Bank Confirmation Form - 1940, John L. Carey

Guides, Handbooks and Manuals

No abstract provided.


Standard Bank Confirmation Form-1940a, American Institute Of Accountants, National Association Of Bank Auditors And Comptrollers Jan 1940

Standard Bank Confirmation Form-1940a, American Institute Of Accountants, National Association Of Bank Auditors And Comptrollers

Guides, Handbooks and Manuals

No abstract provided.


Accountancy Law Restriction Of Practice To C.P.A.'S [Bibliography], American Institute Of Accountants Jan 1940

Accountancy Law Restriction Of Practice To C.P.A.'S [Bibliography], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


No Accounting For Tastes;, John L. Carey Jan 1940

No Accounting For Tastes;, John L. Carey

Guides, Handbooks and Manuals

Address delivered to Members' Council, New Orleans Association of Commerce, Thursday, April 25, 1940


Regulation S-X, United States. Securities And Exchange Commission Jan 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 Jan 1940

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 Jan 1940

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.


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 Jan 1940

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 Jan 1940

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 Jan 1940

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.


Experiences With Extensions Of Auditing Procedure And Papers On Other Accounting Subjects Presented At The Fifty-Third Annual Meeting, American Institute Of Accountants, American Institute Of Accounants Jan 1940

Experiences With Extensions Of Auditing Procedure And Papers On Other Accounting Subjects Presented At The Fifty-Third Annual Meeting, American Institute Of Accountants, American Institute Of Accounants

AICPA Annual Reports

No abstract provided.


Financial Statements For Investors, William W. Werntz Jan 1940

Financial Statements For Investors, William W. Werntz

Journal of Accountancy

No abstract provided.


Notes Of The Month, American Institute Of Accountants Jan 1940

Notes Of The Month, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Standard Bank Confirmation Form-1940, American Institute Of Accountants, National Association Of Bank Auditors And Comptrollers Jan 1940

Standard Bank Confirmation Form-1940, American Institute Of Accountants, National Association Of Bank Auditors And Comptrollers

Guides, Handbooks and Manuals

No abstract provided.


Applying The Excess Profits Tax Law In Practice, J. A. Phillips Jan 1940

Applying The Excess Profits Tax Law In Practice, J. A. Phillips

Association Sections, Divisions, Boards, Teams

No abstract provided.


Competitive Bidding For Audit Services, J. William Hope Jan 1940

Competitive Bidding For Audit Services, J. William Hope

Association Sections, Divisions, Boards, Teams

No abstract provided.


1940 Faculty Meeting Minutes, Morehead State Teachers College Jan 1940

1940 Faculty Meeting Minutes, Morehead State Teachers College

Faculty Senate Records

Faculty meeting minutes of the Morehead State Teacher College for 1940.


Minute Book, 1920-1940., One Thirty-Five Cedar Street Corporation. Jan 1940

Minute Book, 1920-1940., One Thirty-Five Cedar Street Corporation.

Association Sections, Divisions, Boards, Teams

No abstract provided.


Accounting Procedure And Research, American Institute Of Accountants, Annual Meeting, Memphis, Tennessee, Henry A. Horne Jan 1940

Accounting Procedure And Research, American Institute Of Accountants, Annual Meeting, Memphis, Tennessee, Henry A. Horne

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comments On Leland Olds Address, Paul Grady Jan 1940

Comments On Leland Olds Address, Paul Grady

Association Sections, Divisions, Boards, Teams

No abstract provided.


Problems Of Filing In An Accountant's Office, Harold R. Caffyn Jan 1940

Problems Of Filing In An Accountant's Office, Harold R. Caffyn

Association Sections, Divisions, Boards, Teams

No abstract provided.


Introductory Remarks At Session Of Convention, Experiences With Extensions Of Auditing Procedure, S. J. Broad Jan 1940

Introductory Remarks At Session Of Convention, Experiences With Extensions Of Auditing Procedure, S. J. Broad

Association Sections, Divisions, Boards, Teams

No abstract provided.


Applications, 1940, American Institute Of Accountants Jan 1940

Applications, 1940, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Pre-Audit Requirement Under Contracts On A Cost-Plus-A-Fixed-Fee Basis And Organization Of Field Auditors' Office, Willard R. Ginder Jan 1940

Pre-Audit Requirement Under Contracts On A Cost-Plus-A-Fixed-Fee Basis And Organization Of Field Auditors' Office, Willard R. Ginder

Association Sections, Divisions, Boards, Teams

No abstract provided.


Importance Of Adequate Accounting And The Verification And Auditing Thereof In Carrying Out The National Preparedness Program, Lincoln G. Kelly Jan 1940

Importance Of Adequate Accounting And The Verification And Auditing Thereof In Carrying Out The National Preparedness Program, Lincoln G. Kelly

Association Sections, Divisions, Boards, Teams

No abstract provided.