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Articles 14671 - 14700 of 16672
Full-Text Articles in Accounting
By-Laws And Rules Of Professional Conduct, 1941 (As Revised January 6, 1941), American Institute Of Accountants
By-Laws And Rules Of Professional Conduct, 1941 (As Revised January 6, 1941), American Institute Of Accountants
AICPA Professional Standards
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
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.
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
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.
Regulations Prescribing Method Of Determining Profit, United States. Maritime Commission
Regulations Prescribing Method Of Determining Profit, United States. Maritime Commission
Federal Publications
The following regulations are hereby prescribed as setting forth the method for the determination of profit in connection with contracts and subcontracts for the construction, reconditioning and reconstruction of ships for the United States Maritime Commission. These regulations are not applicable to ordinary ship repairs.
Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants
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.
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including February 1, 1941, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including February 1, 1941, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing Certain Implications Of The Term Quasi-Reorganization As Used To Describe The Corporate Procedure In The Course Of Which A Deficit Resulting From Operations Or The Recognition Of Losses Is Charged To Capital Surplus Previously Existing Or Arising In The Course Of The Quasi-Reorganization, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing Certain Implications Of The Term Quasi-Reorganization As Used To Describe The Corporate Procedure In The Course Of Which A Deficit Resulting From Operations Or The Recognition Of Losses Is Charged To Capital Surplus Previously Existing Or Arising In The Course Of The Quasi-Reorganization, 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 certain implications of the term "quasi-reorganization" as used to describe the corporate procedure in the course of which a deficit resulting from operations or the recognition of losses is charged to capital surplus previously existing or arising in the course of the quasi-reorganization
Outline For A Management Audit, Metropolitan Life Insurance Company. Policyholders Service Bureau
Outline For A Management Audit, Metropolitan Life Insurance Company. Policyholders Service Bureau
Individual and Corporate Publications
Most progressive companies make it a point to audit their accounts at least once a year in order to establish the adequacy and accuracy of such accounts and to reveal fiscal weaknesses that may need correction. The periodic inventorying and appraising of physical assets is also an accepted practice. There is need for the same sort of stock-taking as applied to the management of a business. This can be accomplished through the medium of a management audit. Through this device, a business executive undertakes, in effect, to back off and survey his company critically and objectively. A comprehensive management check …
Yearbook 1941, American Institute Of Accountants
Yearbook 1941, American Institute Of Accountants
AICPA Annual Reports
No abstract provided.
Report Of Activities, 1939-1940, American Institute Of Accountants
Report Of Activities, 1939-1940, American Institute Of Accountants
AICPA Annual Reports
No abstract provided.
Picture Exhibit: Fifty-Fourth Annual Meeting, American Institute Of Accountants, September 15-18, 1941, Catalog, Hotel Statler, Detroit, Michigan, American Institute Of Accountants. Committee On Meetings
Picture Exhibit: Fifty-Fourth Annual Meeting, American Institute Of Accountants, September 15-18, 1941, Catalog, Hotel Statler, Detroit, Michigan, American Institute Of Accountants. Committee On Meetings
AICPA Annual Reports
No abstract provided.
Accounting, Auditing & Taxes 1941, Papers Presented At The Fifty-Fourth Annual Meeting Of The American Institute Of Accountants, American Institue Of Accountants
Accounting, Auditing & Taxes 1941, Papers Presented At The Fifty-Fourth Annual Meeting Of The American Institute Of Accountants, American Institue Of Accountants
AICPA Annual Reports
No abstract provided.
Excess Profits Credit Under The Invested Capital Method, J. A. Phillips
Excess Profits Credit Under The Invested Capital Method, J. A. Phillips
Journal of Accountancy
No abstract provided.
Exchange Provisions Of The Excess Profits Tax Law, J. S. Seidman
Exchange Provisions Of The Excess Profits Tax Law, J. S. Seidman
Journal of Accountancy
No abstract provided.
Relief Sections Of The Excess Profits Tax Law., Scott H. Dunham
Relief Sections Of The Excess Profits Tax Law., Scott H. Dunham
Association Sections, Divisions, Boards, Teams
No abstract provided.
Year Book, 1941-1942, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
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
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
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
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
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
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
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
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.
Enterprise And Cooperation. An Address Presented At Dinner Meetings Of The Cincinnati And Cleveland Chapters, Ohio Society Of Certified Public Accountants, December 11 And 12, 1940, C. Oliver Wellington
Enterprise And Cooperation. An Address Presented At Dinner Meetings Of The Cincinnati And Cleveland Chapters, Ohio Society Of Certified Public Accountants, December 11 And 12, 1940, C. Oliver Wellington
Guides, Handbooks and Manuals
No abstract provided.
Enterprise And Cooperation. Address At State Society Dinners, C. Oliver Wellington
Enterprise And Cooperation. Address At State Society Dinners, C. Oliver Wellington
Guides, Handbooks and Manuals
No abstract provided.
Enterprise And Cooperation, An Address, C. Oliver Wellington
Enterprise And Cooperation, An Address, C. Oliver Wellington
Guides, Handbooks and Manuals
No abstract provided.
Explanation Of New Excess Profits Tax Law, Thomas Tarleau
Explanation Of New Excess Profits Tax Law, Thomas Tarleau
Journal of Accountancy
No abstract provided.
Federal Tax Laws—Recent Interpretation And Administration, Albert L. Hopkins
Federal Tax Laws—Recent Interpretation And Administration, Albert L. Hopkins
Journal of Accountancy
No abstract provided.
Proceedings Of The Federal Tax Law And Admnistration Held At The Fifty-Third Annual Meeting Of The American Institute Of Accountants, Memphis, October 14, 1940., American Institute Of Accountants
Proceedings Of The Federal Tax Law And Admnistration Held At The Fifty-Third Annual Meeting Of The American Institute Of Accountants, Memphis, October 14, 1940., American Institute Of Accountants
Association Sections, Divisions, Boards, Teams
No abstract provided.
Report Of Special Committee On Cooperation With Bar Association, October 3, 1940, F. P. Byerly, American Institute Of Accountants. Special Committee On Cooperation With Bar Association
Report Of Special Committee On Cooperation With Bar Association, October 3, 1940, F. P. Byerly, American Institute Of Accountants. Special Committee On Cooperation With Bar Association
Association Sections, Divisions, Boards, Teams
No abstract provided.