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- Securities -- United States -- Accounting; Financial statements -- Standards -- United States (48)
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Articles 151 - 180 of 395
Full-Text Articles in Accounting
Amendment Of Rule 2-01 Of Regulation S-X, United States. Securities And Exchange Commission
Amendment Of Rule 2-01 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
When the Committee on Banking and Currency of the United States Senate was holding hearings on the Securities Act of 1933, a representative of the accounting profession appeared before the Committee and suggested requiring certification by independent public accountants of financial statements included in the registration statements under the Act. The committee considered at some length whether the additional expense to industry of having an impartial audit by accountants independent of the company and management was justified by the expected benefits to the investor and the public. The proposal to require certification by independent public accountants was incorporated in the …
Amendment To Rule 1-01 Of Article 1 And Rule 5a-01 Of Article 5a Of Regulation S-X, United States. Securities And Exchange Commission
Amendment To Rule 1-01 Of Article 1 And Rule 5a-01 Of Article 5a Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
This amendment to Rule 1-01 of Article 1 and Rule 5A-01 of Article 5A strikes out the reference in these rules to form S-11 because that form has been rescinded since the last printing of Regulation S-X.
Independence Of Certifying Accountants - Compilation Of Representative Administrative Rulings In Cases Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Independence Of Certifying Accountants - Compilation Of Representative Administrative Rulings In Cases Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the publication of an additional release in its Accounting Series dealing with independence of accountants. This release, which summarizes cases in the Commission's experience under the independence rule since the publication of Accounting Series Release No. 47 on January 25, 1944, together with prior releases and Commission decisions reflects the development of policy regarding the practice of accountants before the Commission over a period of some twenty-five years. Original item in Boxno. 0412
General Rules And Regulations Under The Securities Exchange Act Of 1934 As In Effect January 10., 1958, United States. Securities And Exchange Commission
General Rules And Regulations Under The Securities Exchange Act Of 1934 As In Effect January 10., 1958, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Fundamental Records For Small Marketers; Small Marketers Aids No. 19, Fred G. Harris, United States. Small Business Administration
Fundamental Records For Small Marketers; Small Marketers Aids No. 19, Fred G. Harris, United States. Small Business Administration
Federal Publications
No abstract provided.
Uniform System Of Accounts For Railroad Companies. Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act. Issue Of 1957, As Amended To January 1, 1957, United States. Interstate Commerce Commission
Uniform System Of Accounts For Railroad Companies. Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act. Issue Of 1957, As Amended To January 1, 1957, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
In The Matter Of Touche, Niven, Bailey & Smart, Et Al. (File No. 4-77) (Rule Ii(E) - Rules Of Practice), United States. Securities And Exchange Commission
In The Matter Of Touche, Niven, Bailey & Smart, Et Al. (File No. 4-77) (Rule Ii(E) - Rules Of Practice), United States. Securities And Exchange Commission
Federal Publications
In a proceeding under Rule II(e) of the Commission's Rules of Practice, where a firm of certified public accountants certified financial statements filed with the Commission which were materially misleading in that, among other things, the balance sheet understated reserves for uncollectible accounts, overstated current assets, and listed as due from customers material amounts which represented advances to subsidiaries, and the income statement made insufficient provision for losses on uncollectible accounts, and the firm and two partners who participated in the preparation and filing of the statements improperly relied upon unsupported representations of management with respect to these matters, held, …
Financial Accounting For Local And State School Systems: Standard Receipt And Expenditure Accounts (1957), Paul L. Reason, Alpheus L. White, United States. Office Of Education
Financial Accounting For Local And State School Systems: Standard Receipt And Expenditure Accounts (1957), Paul L. Reason, Alpheus L. White, United States. Office Of Education
Federal Publications
No abstract provided.
General Rules And Regulations Under The Securities Exchange Act Of 1934 As In Effect November 1, 1956, United States. Securities And Exchange Commission
General Rules And Regulations Under The Securities Exchange Act Of 1934 As In Effect November 1, 1956, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Protecting Your Records Against Disaster; Management Aids For Small Manufacturers No. 75, July 1956, Edward J. Stewart, United States. Small Business Administration
Protecting Your Records Against Disaster; Management Aids For Small Manufacturers No. 75, July 1956, Edward J. Stewart, United States. Small Business Administration
Federal Publications
No abstract provided.
Accounting Series Releases (Releases 1 To 77, Inclusive) Amended Tp March 10, 1956, United States. Securities And Exchange Commission
Accounting Series Releases (Releases 1 To 77, Inclusive) Amended Tp March 10, 1956, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including January 10, 1955, Reprinted As Of November 1, 1956, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including January 10, 1955, Reprinted As Of November 1, 1956, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
General Rules And Regulations Under The Securities Act Of 1933 As In Effect July 2, 1956, United States. Securities And Exchange Commission
General Rules And Regulations Under The Securities Act Of 1933 As In Effect July 2, 1956, United States. Securities And Exchange Commission
Federal Publications
The rules comprising this compilation have been grouped according to subject matter under broad classifications, designated regulations, and subdivisions called articles. The sequence in which articles and sections have been arranged is based in general on the chronological order of steps involved in the registration of securities. Rules relating to the same subject matter have been assigned section numbers in the same 100 series so far as practicable. In accordance with this plan, and in order that any additional rule adopted in the future may be assigned a number at the point appropriate to the subject matter, no attempt has …
Professional Accounting Careers, United States. General Accounting Office. Comptroller General
Professional Accounting Careers, United States. General Accounting Office. Comptroller General
Federal Publications
No abstract provided.
Records Retention In Small Business; Management Aids For Small Manufacturers No. 70, January 1956, Robert A. Shiff, United States. Small Business Administration
Records Retention In Small Business; Management Aids For Small Manufacturers No. 70, January 1956, Robert A. Shiff, United States. Small Business Administration
Federal Publications
No abstract provided.
Basic Stock Control For Small Stores; Small Marketers Aids, August 1955, Daniel J. James, United States. Small Business Administration
Basic Stock Control For Small Stores; Small Marketers Aids, August 1955, Daniel J. James, United States. Small Business Administration
Federal Publications
No abstract provided.
Uniform System Of Accounts For Class I Common And Contract Motor Carriers Of Passengers, Revised July 1, 1955, United States. Interstate Commerce Commission
Uniform System Of Accounts For Class I Common And Contract Motor Carriers Of Passengers, Revised July 1, 1955, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Uniform System Of Accounts For Multi-Family And Group Housing Projects Insured Under The National Housing Act, June 13, 1955, United States. Federal Housing Administration
Uniform System Of Accounts For Multi-Family And Group Housing Projects Insured Under The National Housing Act, June 13, 1955, United States. Federal Housing Administration
Federal Publications
No abstract provided.
Employment Opportunities For Women In Professional Accounting, Lillian V. Inke
Employment Opportunities For Women In Professional Accounting, Lillian V. Inke
Federal Publications
For the woman who looks toward a high-level business career, professional training in accounting can furnish a very good foundation. Today's accountant is expected to know a great deal about business practice and theory, the management of companies, commercial law, tax regulations, ways of determining operating costs and the means of measuring profit and loss, in addition to the basic principles of keeping books and records.
Establishing A Business In Portugal; Business Information Service, World Trade Series, No. 541, February 1954, United States. Department Of Commerce. Bureau Of Foreign Commerce
Establishing A Business In Portugal; Business Information Service, World Trade Series, No. 541, February 1954, United States. Department Of Commerce. Bureau Of Foreign Commerce
Federal Publications
No abstract provided.
Standard List Of Retirement Units With Appendix On Suggested Groups For Record Units For Transmission And Distribution Plant : For Use In Connection With Uniform System Of Accounts Prescribed For Rural Electric Cooperatives Financed By Rural Electrification Administration : Effective January 1, 1954, United States. Rural Electrification Administration
Standard List Of Retirement Units With Appendix On Suggested Groups For Record Units For Transmission And Distribution Plant : For Use In Connection With Uniform System Of Accounts Prescribed For Rural Electric Cooperatives Financed By Rural Electrification Administration : Effective January 1, 1954, United States. Rural Electrification Administration
Federal Publications
No abstract provided.
Disposition Of Rule Ii(E) Proceedings Against Certifying Accountant Alleged To Have Failed To Observe Appropriate Audit Requirements As To Financial Statements Of Broker-Dealer Under Rule X-17a-5 Under The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Disposition Of Rule Ii(E) Proceedings Against Certifying Accountant Alleged To Have Failed To Observe Appropriate Audit Requirements As To Financial Statements Of Broker-Dealer Under Rule X-17a-5 Under The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today made public the following information concerning private proceedings instituted to determine whether, pursuant to Rule II(e) of the Commission's Rules of Practice, a certified public accountant should be temporarily or permanently denied the privilege of practicing before the Commission. The accountant in question had certified financial statements of a registered broker-dealer filed pursuant to the requirements of Rule X-17A-5, adopted under Section 17(a) of the Securities Exchange Act of 1934.
Internal Revenue Investigation. Report To The Committee On Ways And Means, House Of Representatives, By The Subcommittee On Administration Of The Internal Revenue Laws, United States. Congress. House. Committee On Ways And Means
Internal Revenue Investigation. Report To The Committee On Ways And Means, House Of Representatives, By The Subcommittee On Administration Of The Internal Revenue Laws, United States. Congress. House. Committee On Ways And Means
Federal Publications
No abstract provided.
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including November 3, 1953, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including November 3, 1953, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Adoption Of Amendments Tocertain Rules Of Article 6 Of Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Amendments Tocertain Rules Of Article 6 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
On March 16, 1953, the Commission announced that it had under consideration proposed amendments to certain rules of Article 6 of Regulation S-X which governs the form and content of financial statements of management investment companies other than those which are issuers of periodic payment plan certificates required to be filed under the Investment Company Act of 1910, the Securities Act of 1933 and the Securities Exchange Act of 1934. It invited all interested persons to submit views and comments on the proposed amendments. The Commission has considered the comments and suggestions received, and has determined that the proposed amendments …
Adoption Of Rule 3-20 (D) Of Article 3 Of Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Rule 3-20 (D) Of Article 3 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
On February 25, 1953; the Commission announced, in Securities Exchange Act of 1934 Release No. 4803-X, that it had under consideration the adoption of a proposed rule concerning treatment of compensation in the form of stock options granted by corporations to their officers and employees. All interested persons were invited to submit views and comments on the proposal.
Amendments To Certain Rules Of Article 6 Of Regulation S-X, United States. Securities And Exchange Commission
Amendments To Certain Rules Of Article 6 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 6-07-1(a), 6-07-2, 6-07-3 and 6-08(b) of Article 6 of Regulation S-X for the purpose of permitting registrants to state the dividends paid per share during the period of the report in an aggregate amount for each source of dividends paid instead of showing the dates land amounts per share of dividends paid on a quarterly or other basis during the period as the above rules in part require presently.
General Rules And Regulations Under The Securities Exchange Act Of 1934 As In Effect September 1, 1952, United States. Securities And Exchange Commission
General Rules And Regulations Under The Securities Exchange Act Of 1934 As In Effect September 1, 1952, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Guide For Contractors, United States. Atomic Energy Commission
Guide For Contractors, United States. Atomic Energy Commission
Federal Publications
No abstract provided.
Findings And Opinion Of The Commission In The Matter Of Haskins & Sells And Andrew Stewart, File No. 4-166 (Rules Of Practice -- Rule Ii (E)), United States. Securities And Exchange Commission
Findings And Opinion Of The Commission In The Matter Of Haskins & Sells And Andrew Stewart, File No. 4-166 (Rules Of Practice -- Rule Ii (E)), United States. Securities And Exchange Commission
Federal Publications
Where repsondents, a firm of certified public accountants and a partner therein, certified financial statements in a registration statement found by the Commission to be materially inadequate and misleading in that, among other findings, the financial statements grossly overstated intangible assets as a result of the arbitrary use of the par and stated value of shares of stock issued to acquire the assets, including shares expected to be reacquired from promoters as a donation, and attributed to apparently potentially productive items material amounts which should have been shown as promotion services, held respondents have engaged in improper professional conduct making …