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Articles 121 - 150 of 395
Full-Text Articles in Accounting
Adoption Of Form 11-K And Rule 15d-21 And Amendments To Form 10-K And Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Form 11-K And Rule 15d-21 And Amendments To Form 10-K And Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission has adopted regulations governing the filing of annual reports pursuant to Section 15(d) of the Securities Exchange Act of 1934 relating to employee stock purchase, savings and similar plans. Proposed regulations relating to the filing of such reports were published for comment on June 13, 1961 (Securities Exchange Act Release 6576). As a result of further consideration of these proposals and the comments and suggestions received in regard thereto, certain changes have been made in the proposed regulations.
Certification Of Income Statements, United States. Securities And Exchange Commission
Certification Of Income Statements, United States. Securities And Exchange Commission
Federal Publications
It has come to the attention of the Commission that wide variations have developed in certificates of independent accountants contained in registration statements filed under the Securities Act of 1933 with respect to representations concerning the verification of inventories of prior years in first audits. This development has been noted particularly in situations involving the offering of securities of closely held corporations which have failed to maintain and preserve accounting records and data necessary to permit verification of financial statements. In some cases a question arises whether the certifying accountant intended to limit his opinion as to the fairness of …
In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where certified public accountant, on basis solely of information supplied on telephone which was materially false and misleading, prepared balance sheet for proposed corporation and sent it to client with covering letter addressed to corporation's "Board of Directors" stating that balance sheet had been prepared from corporation's books and records, held, accountant engaged in unethical and improper professional conduct warranting suspension of his privilege to practice before the Commission. Where junior partner of accounting firm improperly prepared and transmitted balance sheet wholly without authority or approval of senior partner contrary to firm's rules, but junior partner was demoted to employee …
In The Matter Of Nathan Wechsler: File No. 4-110: Rules Of Practice - Rule 2(E): Order, United States. Securities And Exchange Commission
In The Matter Of Nathan Wechsler: File No. 4-110: Rules Of Practice - Rule 2(E): Order, United States. Securities And Exchange Commission
Federal Publications
It is ordered that respondent's resignation from appearance or practice of any kind before this Commission be, and the same is hereby accepted, and that no further proceedings be had in this matter.
Interbusiness Financing, Economic Implications For Small Business; Small Business Research Series No. 3, Robert P. Hungate
Interbusiness Financing, Economic Implications For Small Business; Small Business Research Series No. 3, Robert P. Hungate
Federal Publications
No abstract provided.
Careers In Tax Work, United States. Internal Revenue Service
Careers In Tax Work, United States. Internal Revenue Service
Federal Publications
No abstract provided.
Accounting Series Releases, Compilation Of Releases 78 To 89 Inclusive, November 1961, United States. Securities And Exchange Commission
Accounting Series Releases, Compilation Of Releases 78 To 89 Inclusive, November 1961, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Revision Of Articles 7 And 12 Of Regulation S-X, United States. Securities And Exchange Commission
Revision Of Articles 7 And 12 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Commission today adopted a general revision of Articles 7 and 12 of Regulation S-X which govern the form and content of financial statements and related schedules filed by insurance companies other than life and title insurance companies. This revision reflects changes in requirements of the Annual Statement filed with state regulatory authorities and developments in insurance reporting since these articles were originally adopted.
In The Matter Of Bollt And Shapiro, Theodore Bollt And Bernard L. Shapiro: File No. 4-92, Rule Ii(E) - Rules Of Practice: Order Readmitting Accountant To Practice Before Commission, United States. Securities And Exchange Commission
In The Matter Of Bollt And Shapiro, Theodore Bollt And Bernard L. Shapiro: File No. 4-92, Rule Ii(E) - Rules Of Practice: Order Readmitting Accountant To Practice Before Commission, United States. Securities And Exchange Commission
Federal Publications
The Commission having on January 28, 1959, issued its Findings, Opinion and Order pursuant to Rule II(e) of the Commission's Rules of Practice (Accounting Series Release No. 82), denying to Theodore Bollt, formerly a partner in Bollt and Shapiro, a firm of certified public accountants, now dissolved, who was found to have engaged in unethical and improper professional conduct, the privilege of practicing before the Commission until he obtained the approval of the Commission; Bollt having on November 18, 1960, filed a petition for reinstatement of his privilege of practicing before the Commission.
Regulation S-X: Form And Content Of Financial Statements As In Effect February 15, 1961, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect February 15, 1961, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Recommended System Of Account Classifications For Small Business Investment Companies, Revised January 1, 1961, United States. Small Business Administration. Investment Division
Recommended System Of Account Classifications For Small Business Investment Companies, Revised January 1, 1961, United States. Small Business Administration. Investment Division
Federal Publications
No abstract provided.
In The Matter Of Myron Swartz File No. 4-98: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Myron Swartz File No. 4-98: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where certified public accountant made it possible for false and misleading financial statements and certificates to be circulated on his stationery over his signature, and thereafter without disclosing falsity of such statements continued to perform accounting services, including preparation of incorrect and misleading statements for filing with Commission, for same persons, and where in subsequent Commission investigation he testified falsely with respect to certain of such matters, held, accountant engaged in unethical and improper professional conduct and is disqualified from practicing before Commission.
Handbook Of Small Business Finance (1961), Ralph B. Tower, United States. Small Business Administration
Handbook Of Small Business Finance (1961), Ralph B. Tower, United States. Small Business Administration
Federal Publications
No abstract provided.
Adoption Of Amendments To Rule 6-02-9 Of Article 6 Of Regulation S-X And Rule 2a-4 Under The Investment Company Act Of 1940 With Respect To Provision By Registered Investment Companies For Federal Income Tax Purposes, United States. Securities And Exchange Commission
Adoption Of Amendments To Rule 6-02-9 Of Article 6 Of Regulation S-X And Rule 2a-4 Under The Investment Company Act Of 1940 With Respect To Provision By Registered Investment Companies For Federal Income Tax Purposes, United States. Securities And Exchange Commission
Federal Publications
On August 20, 1969, the Securities and Exchange Commission published notice (Investment Company Act Release No. 5780) that it had under consideration the amendment of Rule 6-02-9 of Article 6 of Regulation S-X and a related amendment of Rule 2a-4 under the Investment Company Act of 1940 ("Act").
Statement Of Administrative Policy Regarding Balance Sheet Treatment Of Credit Equivalent To Reduction In Income Taxes, United States. Securities And Exchange Commission
Statement Of Administrative Policy Regarding Balance Sheet Treatment Of Credit Equivalent To Reduction In Income Taxes, United States. Securities And Exchange Commission
Federal Publications
On December 30, 1958, in Securities Act Release No. 4010 the Commission gave notice of its intention to announce a statement of administrative policy regarding the balance sheet treatment, in financial statements filed with the Commission, of the credit equivalent to the reduction of income taxes arising from the deduction of costs for income tax purposes at a more rapid rate than for financial statement purposes. Comments and views thereon were submitted and oral presentation before the Commission was made by interested persons on April 8 and 10, 1959
Response To Comment On Statement Of Administrative Policy Regarding Balance Sheet Treatment Of Credit Equivalent To Reduction In Income Taxes, United States. Securities And Exchange Commission, Andrew Barr
Response To Comment On Statement Of Administrative Policy Regarding Balance Sheet Treatment Of Credit Equivalent To Reduction In Income Taxes, United States. Securities And Exchange Commission, Andrew Barr
Federal Publications
The Securities and Exchange Commission today made public a letter sent by its Chief Accountant, Andrew Barr, to Mr. Carman G. Blough, Director of Research, American Ins
Handbook Of Small Business Finance (1960), Ralph B. Tower, United States. Small Business Administration
Handbook Of Small Business Finance (1960), Ralph B. Tower, United States. Small Business Administration
Federal Publications
No abstract provided.
General Rules And Regulations Under The Securities Act Of 1933 As In Effect August 1, 1959, United States. Securities And Exchange Commission
General Rules And Regulations Under The Securities Act Of 1933 As In Effect August 1, 1959, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
General Rules And Regulations Under The Securities Exchange Act Of 1934 As In Effect August 1, 1959, United States. Securities And Exchange Commission
General Rules And Regulations Under The Securities Exchange Act Of 1934 As In Effect August 1, 1959, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Appalachian Power Company, Ohio Power Company And Indiana & Michigan Electric Company, Plaintiffs Against American Institute Of Certified Public Accountants, L. H. Penney, William W. Werntz And Carman G. Blough, Defendants. Memorandum On Behalf Of Appellees In Opposition To Appellants' Motion For Injunction Pending Appeal, American Institute Of Certified Public Accountants (Aicpa)
Appalachian Power Company, Ohio Power Company And Indiana & Michigan Electric Company, Plaintiffs Against American Institute Of Certified Public Accountants, L. H. Penney, William W. Werntz And Carman G. Blough, Defendants. Memorandum On Behalf Of Appellees In Opposition To Appellants' Motion For Injunction Pending Appeal, American Institute Of Certified Public Accountants (Aicpa)
Federal Publications
No abstract provided.
Appalachian Power Company, Ohio Power Company And Indiana & Michigan Electric Company, Plaintiffs Against American Institute Of Certified Public Accountants, L. H. Penney, William W. Werntz And Carman G. Blough, Defendants. Order To Show Cause,, United States District Court For The Southern District Of New York
Appalachian Power Company, Ohio Power Company And Indiana & Michigan Electric Company, Plaintiffs Against American Institute Of Certified Public Accountants, L. H. Penney, William W. Werntz And Carman G. Blough, Defendants. Order To Show Cause,, United States District Court For The Southern District Of New York
Federal Publications
No abstract provided.
Amendment To Minimum Audit Requirements Prescribed In Form X-17a-5 Under The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Amendment To Minimum Audit Requirements Prescribed In Form X-17a-5 Under The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Federal Publications
On September 18, 1959, in Securities Exchange Act of 1934 Release No. 6072 the Securities and Exchange Commission announced that it had under consideration a proposed amendment to the Note to Item 5 of the Minimum Audit Requirements to be followed by independent accountants in preparing Form X-17A-5 reports of financial condition of members, brokers and dealers under Rule 17a-5 under the Securities Exchange Act of 1934. The Commission has considered all of the views and comments received on the proposal and has adopted the amendment in the form stated below.
In The Matter Of Bollt And Shapiro, Theodore Bollt, And Bernard L. Shapiro, File No. 4-92 Rule Ii(E) - Rules Of Practice: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Bollt And Shapiro, Theodore Bollt, And Bernard L. Shapiro, File No. 4-92 Rule Ii(E) - Rules Of Practice: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where partner of accountant certifying financial statement in registration statement filed with Commission pursuant to Securities Act of 1933 is the principal officer and controlling stockholder of the registrant, held, certifying accountant is not independent with respect to registrant. Original item in Boxno. 0412
Revision Of Uniform System Of Accounts For Public Utility Holding Company Act Of 1935 Governing The Preservation And Destruction Of Books Of Account And Other Records Of Registered Holding Companies, United States. Securities And Exchange Commission
Revision Of Uniform System Of Accounts For Public Utility Holding Company Act Of 1935 Governing The Preservation And Destruction Of Books Of Account And Other Records Of Registered Holding Companies, United States. Securities And Exchange Commission
Federal Publications
On September 30, 1959 the Securities and Exchange Commission published for views and comments a proposal to revise the Uniform System of Accounts for Public Utility Holding Companies for the purpose of establishing a regulation to govern the retention, preservation and destruction of the books of account and other records of registered holding companies which are not also operating companies. Interested persons recommended certain minor changes, most of which have been incorporated in the revision of the Uniform System of Accounts adopted by the Commission today.
Uniform System Of Accounts For Carriers By Inland And Coastal Waterways, United States. Interstate Commerce Commission
Uniform System Of Accounts For Carriers By Inland And Coastal Waterways, United States. Interstate Commerce Commission
Federal Publications
Carriers by water operating on inland and coastal waterways, and every lessor thereof subject to provisions of the Interstate Commerce Act, shall comply with regulations in this part which, as presented hereinafter, include all modifications thereof effective June 30, 1959, and prior thereto.
Practical Business Use Of Government Statistics, Thomas T. Semon, United States/ Small Business Administration
Practical Business Use Of Government Statistics, Thomas T. Semon, United States/ Small Business Administration
Federal Publications
No abstract provided.
General Rules And Regulations Under The Securities Act Of 1933 As In Effect January 10, 1958, United Stated. Securities And Exchange Commission
General Rules And Regulations Under The Securities Act Of 1933 As In Effect January 10, 1958, United Stated. Securities And Exchange Commission
Federal Publications
No abstract provided.
Regulation S-X: Form And Content Of Financial Statements As In Effect August 20, 1958, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect August 20, 1958, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Report On Research Project Osm-R2, Use Of Statistical Sampling Techniques In United States Army Audit Agency Audit Activities, United States. Army Audit Agency
Report On Research Project Osm-R2, Use Of Statistical Sampling Techniques In United States Army Audit Agency Audit Activities, United States. Army Audit Agency
Federal Publications
No abstract provided.
Uniform System Of Accounts For Class I And Class Ii Common And Contract Motor Carriers Of Property Prescribed By The Interstate Commerce Commission In Accordance With Part Ii Of The Interstate Commerce Act, Issue Of 1958, Revised To January 1, 1958, United States. Interstate Commerce Commission
Uniform System Of Accounts For Class I And Class Ii Common And Contract Motor Carriers Of Property Prescribed By The Interstate Commerce Commission In Accordance With Part Ii Of The Interstate Commerce Act, Issue Of 1958, Revised To January 1, 1958, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.