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Full-Text Articles in Accounting

Securities And Exchange Commission Today Announced The Adoption Of An Amendment 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 1942

Securities And Exchange Commission Today Announced The Adoption Of An Amendment 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 an amendment to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it. The amendment makes it clear that, in determining whether certifying accountants are in fact independent as to a particular company, there should be taken into account the circumstances surrounding not only the work done in certifying statements filed with the Commission, but also other work done for the particular company by such accountants, including the certification of any financial statements which have been published or otherwise made …


Examination Questions May 1939 To November 1941 Inclusive, American Institute Of Accountants. Board Of Examiners Jan 1942

Examination Questions May 1939 To November 1941 Inclusive, American Institute Of Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


By-Laws And Rules Of Professional Conduct, 1942, American Institute Of Accountants Jan 1942

By-Laws And Rules Of Professional Conduct, 1942, American Institute Of Accountants

AICPA Professional Standards

This booklet contains the Bylaws and Rules of professional conduct of the Institute of Accountants as revised Oct. 20, 1941.


Recommendations For Revision Of The Internal Revenue Code Submitted To The Ways And Means Committee, United States House Of Representatives, Monday, April 13, 1942, American Institute Of Accountants. Committee On Federal Taxation Jan 1942

Recommendations For Revision Of The Internal Revenue Code Submitted To The Ways And Means Committee, United States House Of Representatives, Monday, April 13, 1942, 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 11, 1942, Walter A. M. Cooper Jan 1942

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 11, 1942, Walter A. M. Cooper

AICPA Committees

No abstract provided.


In The Matter Of Proceedings Under Rule Ii (E) Of The Rules Of Practice, To Determine Whether The Privileges Of Kenneth N. Logan To Practice As An Accountant Before The Securities And Exchange Commission Should Be Denied, Temporarily Or Permanently; File No. 4-29-5: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission Jan 1942

In The Matter Of Proceedings Under Rule Ii (E) Of The Rules Of Practice, To Determine Whether The Privileges Of Kenneth N. Logan To Practice As An Accountant Before The Securities And Exchange Commission Should Be Denied, Temporarily Or Permanently; File No. 4-29-5: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission

Federal Publications

Where accountant certifying financial statements in registration statements filed with Commission owns securities of registrant of a substantial aggregate value, the cost of which amounted to an estimated 8% of his net worth, accountant held not independent with respect to registrant.


To Avoid Any Possible Interruption In The Production Or Delivery Of War Materials, The Securities And Exchange Commission Today Announced The Establishment Of A Liberalized Policy With Respect To Its Requirements Regarding Physical Inventory Verification By Independent Public Accountants, United States. Securities And Exchange Commission Jan 1942

To Avoid Any Possible Interruption In The Production Or Delivery Of War Materials, The Securities And Exchange Commission Today Announced The Establishment Of A Liberalized Policy With Respect To Its Requirements Regarding Physical Inventory Verification By Independent Public Accountants, United States. Securities And Exchange Commission

Federal Publications

To avoid any possible interruption in the production or delivery of war materials, the Securities and Exchange Commission today announced the establishment of a liberalized policy with respect to its requirements regarding physical inventory verification by independent public accountants.


Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To Certain Requirements Of Regulation S-X, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To Certain Requirements Of Regulation S-X, 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 relative to certain requirements of Regulation S-X. The opinion discusses the requirements as to disclosure by independent public accountants of the principle followed in including or excluding subsidiaries in the consolidated statements and the requirements when a subsidiary previously included is in the current statements excluded in order to exhibit clearly the financial condition and results of operations of the registrant and its subsidiaries.


Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Manner In Which Post-War Refunds Of Federal Excess Profits Taxes Should Be Treated In Financial Statements, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Manner In Which Post-War Refunds Of Federal Excess Profits Taxes Should Be Treated In Financial Statements, 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 relative to the manner in which post-war refunds of Federal excess profits taxes should be treated in financial statements.


Salient Features Of Federal Income Taxes— 1941 Style, J. S. Seidman Jan 1942

Salient Features Of Federal Income Taxes— 1941 Style, J. S. Seidman

Journal of Accountancy

No abstract provided.


Wartime Accounting 1942 : Papers Presented At The Fifty-Fifth Annual Meeting Of The American Institute Of Accountants, American Institute Of Accountants Jan 1942

Wartime Accounting 1942 : Papers Presented At The Fifty-Fifth Annual Meeting Of The American Institute Of Accountants, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Unofficial Answers To The Examination Questions, May 1939 To November 1941, H. P. Baumann, Spencer Gordon Jan 1942

Unofficial Answers To The Examination Questions, May 1939 To November 1941, H. P. Baumann, Spencer Gordon

Examinations and Study

No abstract provided.


Regulation S-X: Form And Content Of Financial Statements As Amended To And Including May 15, 1942, United States. Securities And Exchange Commission Jan 1942

Regulation S-X: Form And Content Of Financial Statements As Amended To And Including May 15, 1942, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X So As To Make That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unincorporated Management Investment Companies Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X So As To Make That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unincorporated Management Investment Companies Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendemnt to Regulation S-X so as to make that regulation applicable to the form and content of financial statements filed by unincorporated management investment companies which are issuers of periodic payment plan certificates. The principal change effected by the amendment causes the statement of income and other distributable funds to show separately the balance of income before gain or loss from security transactions and the gain or loss from security transactions. The amendment also includes certain clarifying changes in Article 6 and Article 6A.


Priorities Instructions: February 18, 1942, United States. Joint Army And Navy Munitions Board Jan 1942

Priorities Instructions: February 18, 1942, United States. Joint Army And Navy Munitions Board

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Issued An Opinion In Its Accounting Series Dealing With Certain Accounting Aspects Of The Recent Amendments To Forms 10-K And N-30a-1, The Principal Annual Reporting Forms Under Section 13 Of The Securities Exchange Act, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Issued An Opinion In Its Accounting Series Dealing With Certain Accounting Aspects Of The Recent Amendments To Forms 10-K And N-30a-1, The Principal Annual Reporting Forms Under Section 13 Of The Securities Exchange Act, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today issued an opinion in its Accounting Series dealing with certain accounting aspects of the recent amendments to Forms 10-K and N-30A-1, the principal annual reporting forms under Section 13 of the Securities Exchange Act. These amendments, which were adopted in connection with recent revisions of the rules governing proxy solicitations, permit companies to file copies of their regular annual reports to stockholders in place of certain of the financial statements required to be filed by such forms, if the financial statements included in the annual report to stockholders substantially conform to the requirements of …


Securities And Exchange Commission Today Announced The Adoption Of Changes In Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unit Investment Trusts, Including Unit Investment Trust's Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of Changes In Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unit Investment Trusts, Including Unit Investment Trust's Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of changes in Regulation S-X making that regulation applicable to the form and content of financial statements filed by unit investment trusts, including unit investment trust's which are issuers of periodic payment plan certificates. The changes are designed for use by companies subject to the Investment Company Act of 1940, but also are applicable to statements of unit investment trusts filed under the Securities Act of 1933 and the Securities Exchange Act of 1934. It is contemplated, however, that further amendments or a general revision of the requirements as to the …


Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, And 12-14 Of Regulation S-X, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, And 12-14 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 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, and 12-14 of Regulation S-X. The changes made are part of a comprehensive revision of the reporting requirements designed to facilitate the furnishing of information with a minimum burden and expense.


Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Releases Regarding The Treatment By An Investment Company Of Interest Collected On Defaulted Bonds Applicable To A Period Prior To The Date On Which Such Bonds And Defaulted Interest Were Purchased, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Releases Regarding The Treatment By An Investment Company Of Interest Collected On Defaulted Bonds Applicable To A Period Prior To The Date On Which Such Bonds And Defaulted Interest Were Purchased, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today announced the issuance of an opinion in its Accounting Series Releases regarding the treatment by an investment company of interest collected on defaulted bonds applicable to a period prior to the date on which such bonds and defaulted interest were purchased. The opinion indicates that collections on account of the principal of the bonds and the defaulted interest coupons should not be treated as income until such time as the full purchase price has been recovered.


Securities And Exchange Commission Announced Today That It Has Rescinded Form 15-K Which Was Used For Reports Of Investment Companies Under Section 13 Of The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Announced Today That It Has Rescinded Form 15-K Which Was Used For Reports Of Investment Companies Under Section 13 Of The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission announced today that it has rescinded form 15-K which was used for reports of investment companies under Section 13 of the Securities Exchange Act of 1934. The form has become obsolete inasmuch as investment companies now file copies of their reports under the Investment Company Act of 1940 in satisfaction of the reporting requirements of Section 13 of the Securities Exchange Act of 1934.


Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Disclosure To Be Given To Certain Types Of Provisions And Conditions That Limit The Avail-Ability Of Surplus For Dividend Purposes, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Disclosure To Be Given To Certain Types Of Provisions And Conditions That Limit The Avail-Ability Of Surplus For Dividend Purposes, 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 relative to the disclosure to be given to certain types of provisions and conditions that limit the avail-ability of surplus for dividend purposes. The opinion describes some of the more common restrictions of this kind and outlines the necessary disclosure in financial statements filed with the Commission.


Securities And Exchange Commission Today Announced The Adoption Of Certain Revisions, Effective January 1, 1943, To Its Uniform System Of Accounts For Public Utility Holding Companies, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of Certain Revisions, Effective January 1, 1943, To Its Uniform System Of Accounts For Public Utility Holding Companies, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of certain revisions, effective January 1, 1943, to its Uniform System of Accounts for Public Utility Holding Companies. Since printed copies of the system of, accounts as revised will not be available for distribution for some time, the amendments in mimeographed form are attached to this release. Under the provisions of Rule U-26 the revised system, subject to certain exceptions, is applicable to all registered public utility holding companies and their subsidiary holding companies. The principal exception covers holding companies which are also operating companies.


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 12-16 Of Regulation S-X So As To Make It Clear That Note 5 To The Schedule Therein Prescribed Requires Information Relative To Rents And Royalties Only If The Aggregate Amount Thereof Is Significant, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 12-16 Of Regulation S-X So As To Make It Clear That Note 5 To The Schedule Therein Prescribed Requires Information Relative To Rents And Royalties Only If The Aggregate Amount Thereof Is Significant, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendment to Rule 12-16 of Regulation S-X so as to make it clear that Note 5 to the schedule therein prescribed requires information relative to rents and royalties only if the aggregate amount thereof is significant. Rule 5-04 of Regulation S-X was also amended to make it clear that it is necessary to file Schedule XVII - Income from Dividends - in support of each profit and loss statement filed. Since the schedule also calls for information as to the amount of the equity of the company in the …


Natural Business Year- Its Advantages To Business Management, American Institute Of Accountants Jan 1942

Natural Business Year- Its Advantages To Business Management, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


1941 Federal Revenue Act, Ruth A. Clark Dec 1941

1941 Federal Revenue Act, Ruth A. Clark

Woman C.P.A.

No abstract provided.


Supreme Court On Federal Taxation 1940-1941, Roswell Magill Dec 1941

Supreme Court On Federal Taxation 1940-1941, Roswell Magill

Journal of Accountancy

No abstract provided.


Correspondence, E,. Stewart Freeman, J. S. Seidman, A. S. Fedde, Lyle H. Olson, John N. Myer, Charles Lipkin, Lorin H. Wilson Nov 1941

Correspondence, E,. Stewart Freeman, J. S. Seidman, A. S. Fedde, Lyle H. Olson, John N. Myer, Charles Lipkin, Lorin H. Wilson

Journal of Accountancy

No abstract provided.


Surtax On Corporations Improperly Accumulating Surplus, Thomas A. Williams Nov 1941

Surtax On Corporations Improperly Accumulating Surplus, Thomas A. Williams

Journal of Accountancy

No abstract provided.


Recommendations For Technical And Procedural Modifications Of Supplement E (Relating To Excess Profits Taxes) Of The Internal Revenue Code, American Institute Of Accountants. Committee On Federal Taxation Oct 1941

Recommendations For Technical And Procedural Modifications Of Supplement E (Relating To Excess Profits Taxes) Of The Internal Revenue Code, American Institute Of Accountants. Committee On Federal Taxation

Journal of Accountancy

No abstract provided.


Trends And Problems In Federal Taxation, J. A. Phillips Sep 1941

Trends And Problems In Federal Taxation, J. A. Phillips

Journal of Accountancy

No abstract provided.