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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 Jan 1941

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 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.


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.


Regulations Prescribing Method Of Determining Profit, United States. Maritime Commission Jan 1941

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 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.


Regulation S-X: Form And Content Of Financial Statements As Amended To And Including February 1, 1941, United States. Securities And Exchange Commission Jan 1941

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 Jan 1941

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 Jan 1941

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 Jan 1941

Yearbook 1941, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Report Of Activities, 1939-1940, American Institute Of Accountants Jan 1941

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 Jan 1941

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 Jan 1941

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 Jan 1941

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 Jan 1941

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 Jan 1941

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 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.


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 Dec 1940

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 Dec 1940

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 Dec 1940

Enterprise And Cooperation, An Address, C. Oliver Wellington

Guides, Handbooks and Manuals

No abstract provided.


Explanation Of New Excess Profits Tax Law, Thomas Tarleau Nov 1940

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 Nov 1940

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 Oct 1940

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 Oct 1940

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.