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Articles 14701 - 14730 of 16672

Full-Text Articles in Accounting

Statement Of Walter A. Cooper As Chairman Of The Committee On Federal Taxation Of The American Institute Of Accountants Before The Senate Finance Committee, September 3, 1940., Walter A. Cooper Sep 1940

Statement Of Walter A. Cooper As Chairman Of The Committee On Federal Taxation Of The American Institute Of Accountants Before The Senate Finance Committee, September 3, 1940., Walter A. Cooper

Guides, Handbooks and Manuals

No abstract provided.


Discussion Of Excess Profits Taxes, American Institute Of Accountants. Committee On Federal Taxation Sep 1940

Discussion Of Excess Profits Taxes, American Institute Of Accountants. Committee On Federal Taxation

Journal of Accountancy

No abstract provided.


Trends In Federal Tax Procedure, Frederick L. Pearce May 1940

Trends In Federal Tax Procedure, Frederick L. Pearce

Journal of Accountancy

No abstract provided.


Tax Computation In An Estate With A Charitable Remainder, Ellen L. Eastman Mar 1940

Tax Computation In An Estate With A Charitable Remainder, Ellen L. Eastman

Journal of Accountancy

No abstract provided.


Certified Public Accountant, 1940, American Institute Of Accountants Jan 1940

Certified Public Accountant, 1940, American Institute Of Accountants

Newsletters

No abstract provided.


Financial Statements: What They Mean: Getting The Slant, American Institute Of Accountants Jan 1940

Financial Statements: What They Mean: Getting The Slant, American Institute Of Accountants

Accounting Trends and Techniques

No abstract provided.


Depreciation On Appreciation; Accounting Research Bulletin, No. 05, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1940

Depreciation On Appreciation; Accounting Research Bulletin, No. 05, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Reports Of Committee On Terminology; Accounting Research Bulletin, No. 07, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1940

Reports Of Committee On Terminology; Accounting Research Bulletin, No. 07, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Public Information Program Of The American Institute Of Accountants, Frank A. Gale Jan 1940

Public Information Program Of The American Institute Of Accountants, Frank A. Gale

American Institute of Accountants

No abstract provided.


Inventories And Receivables Of Department Stores, Instalment Houses, Chain Stores, And Other Retailers; Statements On Auditing Procedure, No. 03, American Institute Of Accountants. Committee On Auditing Procedure Jan 1940

Inventories And Receivables Of Department Stores, Instalment Houses, Chain Stores, And Other Retailers; Statements On Auditing Procedure, No. 03, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Comparative Statements; Accounting Research Bulletin, No. 06, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1940

Comparative Statements; Accounting Research Bulletin, No. 06, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Yearbook 1940, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Memphis, Tennessee, October 14, 15, 16, 17, And 18, 1940, American Institute Of Accountants Jan 1940

Yearbook 1940, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Memphis, Tennessee, October 14, 15, 16, 17, And 18, 1940, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


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.


Year Book, 1940-1941, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1940

Year Book, 1940-1941, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Recommendations For Revision Of The Internal Revenue Code, October 14,1940, American Institute Of Accountants. Committee On Federal Taxation Jan 1940

Recommendations For Revision Of The Internal Revenue Code, October 14,1940, American Institute Of Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Suggestions Of The Committee On Federal Taxation Of The American Institute Of Accountants With Reference To The Contemplated War And/Or Excess-Profits Tax Law, American Institute Of Accountants. Committee On Federal Taxation Jan 1940

Suggestions Of The Committee On Federal Taxation Of The American Institute Of Accountants With Reference To The Contemplated War And/Or Excess-Profits Tax Law, American Institute Of Accountants. Committee On Federal Taxation

AICPA Committees

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.


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.


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.


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.


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.


Senate Bill 3580 76th Congress : Statement By The American Institute Of Accountants Before Subcommittee, Senate Committee On Banking And Currency, American Institute Of Accountants;United States. Congress. Senate. Banking And Currency Committee Jan 1940

Senate Bill 3580 76th Congress : Statement By The American Institute Of Accountants Before Subcommittee, Senate Committee On Banking And Currency, American Institute Of Accountants;United States. Congress. Senate. Banking And Currency Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Regulation S-X: Form And Content Of Financial Statements (1940), United States. Securities And Exchange Commission Jan 1940

Regulation S-X: Form And Content Of Financial Statements (1940), United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Securities And Exchange Commission Has Amended Its Rule Adopting Regulation S-X So As To Provide That Annual Reports Under Section 13 Or 15 (D) Of The Securities Exchange Act Of 1934 For Any Fiscal Year Ending On Or Before February 28, 1940, Need Not Be Prepared In Accordance With The Requirements Of Regulation S-X, United States. Securities And Exchange Commission Jan 1940

Securities And Exchange Commission Has Amended Its Rule Adopting Regulation S-X So As To Provide That Annual Reports Under Section 13 Or 15 (D) Of The Securities Exchange Act Of 1934 For Any Fiscal Year Ending On Or Before February 28, 1940, Need Not Be Prepared In Accordance With The Requirements Of Regulation S-X, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission has amended its rule adopting Regulation S-X so as to provide that annual reports under Section 13 or 15 (d) of the Securities Exchange Act of 1934 for any fiscal year ending on or before February 28, 1940, need not be prepared in accordance with the requirements of Regulation S-X.


Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Relative To The Description Of Surplus Accruing Subsequent To The Effective Date Of A Quasi-Reorganization, United States. Securities And Exchange Commission Jan 1940

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Relative To The Description Of Surplus Accruing Subsequent To The Effective Date Of A Quasi-Reorganization, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today made public an opinion in its accounting series relative to the description of surplus accruing subsequent to the effective date of a quasi-reorganization. The term "quasi-reorganization" has come to be applied in accounting to the corporate procedure in the course of which a company, without the creation of a new corporate entity, is enabled to eliminate a deficit and. establish a new earned surplus account for the accumulation of earnings subsequent to the date selected.


In The Matter Of Mckesson & Robbins, Inc., File No. 1-1435: Securities Exchange Act Of 1934, Section 21 (A); Summary Of Findings And Conclusions, United States. Securities And Exchange Commission Jan 1940

In The Matter Of Mckesson & Robbins, Inc., File No. 1-1435: Securities Exchange Act Of 1934, Section 21 (A); Summary Of Findings And Conclusions, United States. Securities And Exchange Commission

Federal Publications

This is a summary of our report on the McKesson & Robbins hearings held pursuant to our order of December 29, 1938, under Section 21 (a) of the Securities Exchange Act of 1934. The full report contains 501 pages and may be obtained from the Superintendent of Documents, United States Government Printing Office, Washington, D. C, price 60 cents.


Securities And Exchange Commission Today Announced The Issuance Of An Additional Release In Its Accounting Series Relating To The Use Of The Natural Business Year As A Basis For Corporate Reporting, United States. Securities And Exchange Commission, William W. Werntz Jan 1940

Securities And Exchange Commission Today Announced The Issuance Of An Additional Release In Its Accounting Series Relating To The Use Of The Natural Business Year As A Basis For Corporate Reporting, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today announced the issuance of an additional release in its accounting series relating to the use of the natural business year as a basis for corporate reporting. This question was raised by a registrant, which was considering the desirability of changing from the calendar-year basis to the fiscal-year basis for its financial reports and sought to ascertain the attitude of the Commission towards this question.


Securities And Exchange Commission Today Made Public An. Opinion In Its Accounting Series Relative To The Disclosure Which Should Be Made In The Financial Statements When A Company Charges A Deficit To Capital Surplus Pursuant To A Resolution Of The Board Of Directors, But Without Approval Of The Stockholders, Such Action Being Permissible Under The Applicable State Law, United States. Securities And Exchange Commission, William W. Werntz Jan 1940

Securities And Exchange Commission Today Made Public An. Opinion In Its Accounting Series Relative To The Disclosure Which Should Be Made In The Financial Statements When A Company Charges A Deficit To Capital Surplus Pursuant To A Resolution Of The Board Of Directors, But Without Approval Of The Stockholders, Such Action Being Permissible Under The Applicable State Law, 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 relative to the disclosure which should be made in the financial statements when a company charges a deficit to capital surplus pursuant to a resolution of the board of directors, but without approval of the stockholders, such action being permissible under the applicable state law.