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- Securities -- United States -- Accounting; Financial statements -- Standards -- United States (48)
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Articles 211 - 240 of 395
Full-Text Articles in Accounting
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1947, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1947, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
In The Matter Of Williams & Kingsolver, 420 Exchange National Bank Buildling, Colorado Springs, Colorado; File No. 4-61-5 (Rule Ii (E), Rules Of Practice): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Williams & Kingsolver, 420 Exchange National Bank Buildling, Colorado Springs, Colorado; File No. 4-61-5 (Rule Ii (E), Rules Of Practice): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
This is a proceeding under Rule II (e) of our Rules of Practice to determine whether respondent Williams & Kingsolver, a firm of certified public accountants of Colorado Springs, Colorado, or any of its members, should be disqualified from or denied, temporarily or permanently, the privilege of appearing or practicing before this Commission.
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 6-10 (A) (1) Of Regulation S-X..., United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 6-10 (A) (1) Of Regulation S-X..., United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of an amendment to Rule 6-10 (a) (1) of Regulation S-X so as to make the rule also applicable to schedule I (Investments in securities of unaffiliated issuers), thereby requiring such schedule to be filed only as of the date of the most recent balance sheet Instead of for each period for which a statement of income and expense is filed as presently required by Rule 6-10 (a) (2) of Regulation S-X.
Notice Of Proposal To Issue A Release In The Accounting Series Regarding The Use Of Public Accountants' Names In Connection With Summary Earnings Tables Included In Registration Statements Filed Under The Securities Act Of 1933, United States. Securities And Exchange Commission
Notice Of Proposal To Issue A Release In The Accounting Series Regarding The Use Of Public Accountants' Names In Connection With Summary Earnings Tables Included In Registration Statements Filed Under The Securities Act Of 1933, United States. Securities And Exchange Commission
Federal Publications
Notice is hereby given that the Securities and Exchange Commission has under consideration a proposal to issue a release, pursuant to the Securities Act of 1933; particularly Sections 6, 1, 8, 10 and 19 (a), in its Accounting Series indicating the circumstances under which independent accountants may properly express an opinion, and the form of such opinion, with respect to summary earnings tables to be included in registration statements filed under the Securities Act of 1933.
Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Indicating The Circumstances Under Which Independent Public Accountants May Properly Express An Opinion, And The Form Of Such Opinion, With Respect To Summary Earnings Tables To Be Included In Registration Statements Filed Under The Securities Act Of 1933, United States. Securities And Exchange Commission, Earle C. King
Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Indicating The Circumstances Under Which Independent Public Accountants May Properly Express An Opinion, And The Form Of Such Opinion, With Respect To Summary Earnings Tables To Be Included In Registration Statements Filed Under The Securities Act Of 1933, United States. Securities And Exchange Commission, Earle C. King
Federal Publications
The Securities and Exchange Commission today announced the issuance of an opinion in its Accounting Series indicating the circumstances under which independent public accountants may properly express an opinion, and the form of such opinion, with respect to summary earnings tables to be included in registration statements filed under the Securities Act of 1933. The opinion is prepared by Earle C. King, Chief Accountant.
Notice Of Proposals To Amend Rule N-8b-2 And To Adopt Form N-8b-4 And Rule N-8c-4 Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission
Notice Of Proposals To Amend Rule N-8b-2 And To Adopt Form N-8b-4 And Rule N-8c-4 Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission
Federal Publications
Notice is hereby given that the Securities and Exchange Commission has under consideration the following proposals for action pursuant to the Investment Company Act of 1940, particularly Sections 8 and 38 (a) thereof.
Simplified Accounting For Wholesale Groceries, John Rundell Bromell, United States. Department Of Commerce
Simplified Accounting For Wholesale Groceries, John Rundell Bromell, United States. Department Of Commerce
Federal Publications
This booklet is designed to give wholesale grocers (especially the small wholesalers) the simplest known system of accounting, record keeping, and controls and to establish for the industry a system of uniform accounting which will make possible the comparison of cost items and other factors among firms in like operating categories. It is based on findings obtained through visits to wholesale grocery establishments in which many accounting and record-keeping systems were examined in a search for short cuts which could be recommended for use by the industry as a whole.
Manual Of Accounting Procedure For Federal Credit Unions, Federal Deposit Insurance Corporation
Manual Of Accounting Procedure For Federal Credit Unions, Federal Deposit Insurance Corporation
Federal Publications
No abstract provided.
General Rules And Regulations Under The Securities Exchange Act Of 1934, October 1, 1946, United States. Securities And Exchange Commission
General Rules And Regulations Under The Securities Exchange Act Of 1934, October 1, 1946, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Cooperative Frozen-Food Locker Plants, Organization And Operation; Circular (United States. Farm Credit Administration), C-127, S. T. Warrington, Paul C. Wilkins, United States. Farm Credit Administration
Cooperative Frozen-Food Locker Plants, Organization And Operation; Circular (United States. Farm Credit Administration), C-127, S. T. Warrington, Paul C. Wilkins, United States. Farm Credit Administration
Federal Publications
No abstract provided.
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1946, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1946, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Designed To Provide For Special Disclosure Of War Costs, Losses, And Expenses Currently Being Recognized, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Designed To Provide For Special Disclosure Of War Costs, Losses, And Expenses Currently Being Recognized, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of an amendment to Regulation S-X designed to provide for special disclosure of war costs, losses, and expenses currently being recognized. The amendment adds a new sub-paragraph (d) to Caption 16 of Rule 5-03 of the Commission's Regulation S-X which governs the form and content of most financial statements required to be filed under the Securities Act of 1933 or the Securities Exchange Act of 1934.
Securities And Exchange Commission Announced Today That A Public Conference Will Be Held On July 9, 1946 To Consider A Proposal Made By Its Staff For The Revision 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, United States. Securities And Exchange Commission
Securities And Exchange Commission Announced Today That A Public Conference Will Be Held On July 9, 1946 To Consider A Proposal Made By Its Staff For The Revision 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, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission announced today that a public conference will be held on July 9, 1946 to consider a proposal made by its staff for the revision 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.
Securities And Exchange Commission Today Announced The Issuance Of A Release In Its Accounting Series Discussing A Problem That May Face Management Investment Companies In Complying With The Requirements Of The Recently Revised Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Filed With The Commission By Management Investment Companies, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Issuance Of A Release In Its Accounting Series Discussing A Problem That May Face Management Investment Companies In Complying With The Requirements Of The Recently Revised Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Filed With The Commission By Management Investment Companies, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today announced the issuance of a release in its Accounting Series discussing a problem that may face management investment companies in complying with the requirements of the recently revised Article 6 of Regulation S-X which governs the form and content of financial statements filed with the Commission by management investment companies. The release outlines certain procedures which may be followed in allocating past dividends so as to arrive at (1) the balance of undistributed net income (excluding gain or loss on investments); and (2) accumulated net realized gain or loss on investments.
Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates. The revised requirements are applicable to all financial statements filed by such companies under the Investment Company Act of 1940, the Securities Act of 1933 and the Securities Exchange Act of 1934. The action taken resulted in a complete restatement of Article 6 of Regulation S-X and in major changes In the related supplementary schedules contained in Rules 12-19, 12-20, 12-21 and …
Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates. The revised requirements are applicable to all financial statements filed by such companies under the Investment Company Act of 1940, the Securities Act of 1933 and the Securities Exchange Act of 1934. The action taken resulted in a complete restatement of Article 6 of Regulation S-X and in major changes In the related supplementary schedules contained in Rules 12-19, 12-20, 12-21 and …
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Redesignating Rule 6-10 Under Article 6a As Rule 6-10a, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Redesignating Rule 6-10 Under Article 6a As Rule 6-10a, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission, acting pursuant to authority conferred upon it by the Securities Act of 1933, particularly Sections 7 and 19 (a) thereof, the Securities Exchange Act of 1934, particularly Sections 12, 13, 15 (d), and 23 (a) thereof, and the Investment Company Act of 1940, particularly Sections 8, 30, 31 (c) and 38 (a) thereof, and finding notice and public proceedings thereon and a 30-day postponement of the effective date hereof unnecessary because the amendment cannot adversely affect the rights of any person, hereby amends Regulation S-X by redesignating Rule 6-10 of Article 6A as Rule 6-10A.
Distribution Cost Analysis, United States. Bureau Of Foreign And Domestic Commerce
Distribution Cost Analysis, United States. Bureau Of Foreign And Domestic Commerce
Federal Publications
This study is a reappraisal of the techniques of cost analysis that have been developed by the Bureau of Foreign and Domestic Commerce over the past 20 years. Separate sections are devoted to the technique of distribution cost analysis at the retailing, wholesaling, and manufacturing levels. There are included a discussion of the purposes of cost analysis and examples of results that have been achieved by companies that have made and applied such studies. It is hoped that this present study is but the first step in a program under which the Bureau will undertake further field work to simplify …
Accounting Series Releases (Releases 1 To 52, Inclusive) June 15, 1945, United States. Securities And Exchange Commission
Accounting Series Releases (Releases 1 To 52, Inclusive) June 15, 1945, 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 The Propriety Of Writing Down Goodwill By Means Of Charges To Capital Surplus, 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 Propriety Of Writing Down Goodwill By Means Of Charges To Capital Surplus, 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 propriety of writing down goodwill by means of charges to capital surplus.
Administrative Audit Procedures For A Cost-Plus-A-Fixed-Fee Supply Contracts, United States. War Department
Administrative Audit Procedures For A Cost-Plus-A-Fixed-Fee Supply Contracts, United States. War Department
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Made Public The Following Information Concerning Private Proceedings Involving A Certified Public Accountant., United States. Securities And Exchange Commission
Securities And Exchange Commission Today Made Public The Following Information Concerning Private Proceedings Involving A Certified Public Accountant., United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today made' public the following information concerning private proceedings involving a certified public accountant. The accountant in question had certified the financial statements of a registered broker-dealer filed as part of a report pursuant to the requirements of Rule X-17A-5, adopted under Section 17 (a) of the Securities Exchange Act of 1934. The proceedings were instituted to determine whether, pursuant to Rule II (e) of the Commission's Rules of Practice, the accountant in question should be temporarily or permanently denied the privilege of practicing before the Commission.
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing Certain Problems As To The Presentation In Financial Statements Of Federal Income And Excess Profits Taxes, 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 Problems As To The Presentation In Financial Statements Of Federal Income And Excess Profits Taxes, 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 problems as to the presentation in financial statements of Federal income and excess profits taxes in cases where a company for which individual statements are filed pays its tax as a member of a consolidated group of companies.
In The Matter Of Charges In Lieu Of Taxes: Statement Of The Commission's Opinion Regarding Charges In Lieu Of Income Taxes And Provisions For Income Taxes In The Profit And Loss Statement, United States. Securities And Exchange Commission
In The Matter Of Charges In Lieu Of Taxes: Statement Of The Commission's Opinion Regarding Charges In Lieu Of Income Taxes And Provisions For Income Taxes In The Profit And Loss Statement, United States. Securities And Exchange Commission
Federal Publications
The purpose of this statement is to outline the Commission's views in the matter of so-called "Charges in lieu of income taxes" and of "Provisions for income taxes" which are intentionally in excess of those actually expected to be payable; to give the reasons for that opinion; and to state its views on the points which certain accounting firms have made in connection with the principles discussed herein.
Administration Of The Contract Settlement Act : Report Of The War Contracts Subcommittee To The Committee On Military Affairs, Pursuant To S. Res. 198, A Resolution To Investigate War Contracts, The Termination Of War Contracts, And Related Problems. December 13, 1944, United States. Congress. Senate. Committee On Military Affairs
Administration Of The Contract Settlement Act : Report Of The War Contracts Subcommittee To The Committee On Military Affairs, Pursuant To S. Res. 198, A Resolution To Investigate War Contracts, The Termination Of War Contracts, And Related Problems. December 13, 1944, United States. Congress. Senate. Committee On Military Affairs
Federal Publications
No abstract provided.
Financing Of War Production And War Contract Termination, Regulation V, As Revised Effective September 11, 1944, The Board Of Governors Of The Federal Reserve System
Financing Of War Production And War Contract Termination, Regulation V, As Revised Effective September 11, 1944, The Board Of Governors Of The Federal Reserve System
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Announced The Publication Of An Additional Release In Its Accounting Series Dealing With The Independence Of Certifying Accountants, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Publication Of An Additional Release In Its Accounting Series Dealing With The Independence Of Certifying Accountants, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today announced the publication of an additional release in its Accounting Series dealing with the independence of certifying accountants. Various statutes administered by the Securities and Exchange Commission recognize the necessity of independence on the part of an accountant who certifies financial statements. In administering these Acts the Commission has consistently held that the question of independence is one of fact, to be determined in the light of all the pertinent circumstances in a partic-ular case. For this reason it has not been practicable, and the Commission has made no attempt, to catalog all of …
In The Matter Of C. Cecil Bryant, 107 East Broadway, Ocala, Florida: File No. 4-52-5: Rule Ii (E), Rule Of Practice:Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of C. Cecil Bryant, 107 East Broadway, Ocala, Florida: File No. 4-52-5: Rule Ii (E), Rule Of Practice:Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
This is a proceeding under Rule II (e) of our Rules of Practice to determine whether or not the respondent C. Cecil Bryant, a Certified Public Accountant, should be disqualified from or denied, temporarily or permanently, the privilege of appearing or practicing before this Commission.
Uniform Article For The Termination Of Government Fixed-Price War Supply Contracts And Statement Of Principles For Determination Of Costs Upon Termination Of Government Fixed-Price Supply Contracts, Released January 8, 1944, United States. Office Of War Mobilization
Uniform Article For The Termination Of Government Fixed-Price War Supply Contracts And Statement Of Principles For Determination Of Costs Upon Termination Of Government Fixed-Price Supply Contracts, Released January 8, 1944, United States. Office Of War Mobilization
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Announced That Preliminary To A Reprinting Of Regulation S--X, It Had Adopted A Formal Amendment To Rule 1-01..., United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced That Preliminary To A Reprinting Of Regulation S--X, It Had Adopted A Formal Amendment To Rule 1-01..., United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced that, preliminary to a reprinting of Regulation S--X, it had adopted a formal amendment to Rule 1-01 thereof. Tthis amendment merely specifies that the Regulaion is applicable to the financial statements prescribed in the following registration and report forms which were adopted since the last reprinting of the Regulation: Registration Forms S-1, S-2, S-3, S-4, S-5 and S-6 under the Securities Act of 1933, and Report Forms U5-K and U5-MD, respectively, under Sections 13 and 15 (d) of the Securities Exchange Act of 1934.