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Articles 241 - 270 of 395
Full-Text Articles in Accounting
Business Reserves For Reconversion, Address Delivered Before The American Institute Of Accountants, October 21, 1943, Randolph E. Paul, United States. Treasury Department
Business Reserves For Reconversion, Address Delivered Before The American Institute Of Accountants, October 21, 1943, Randolph E. Paul, United States. Treasury Department
Federal Publications
No abstract provided.
Statement Before The Ways And Means Committee Of The United States House Of Representatives, Walter A. Cooper, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Statement Before The Ways And Means Committee Of The United States House Of Representatives, Walter A. Cooper, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Federal Publications
No abstract provided.
Uniform System Of Accounts For Domestic Air Carriers, United States. Civil Aeronautics Board
Uniform System Of Accounts For Domestic Air Carriers, United States. Civil Aeronautics Board
Federal Publications
Loose-leaf. CAB form 2780 Manual 1-1-42.
Regulations To Govern The Preservation Of Records Of Class I Motor Carriers Prescribed By The Interstate Commerce Commission In Accordance With Section 220 Of The Interstate Commerce Act, Issue Of 1942, Effective On July 1, 1942, United States. Interstate Commerce Commission
Regulations To Govern The Preservation Of Records Of Class I Motor Carriers Prescribed By The Interstate Commerce Commission In Accordance With Section 220 Of The Interstate Commerce Act, Issue Of 1942, Effective On July 1, 1942, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Indicating The Disclosure To Be Made In Financial Statements With Respect To Reserves Established To Provide For Possible Losses And Other Contingencies Arising Out Of Existing War Conditions, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Indicating The Disclosure To Be Made In Financial Statements With Respect To Reserves Established To Provide For Possible Losses And Other Contingencies Arising Out Of Existing War Conditions, 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 indicating the disclosure to be made in financial statements with respect to reserves established to provide for possible losses and other contingencies arising out of existing war conditions.
Securities And Exchange Commission Today Announced The Adoption Of Two Amendments To Regulation S-X Prescribing The Manner In Which Original Cost Data And Other Components Of Utility Plant Are To Be Shown In Balance Sheets Of Public Utility Companies And Consolidated Balance Sheets Of Public Utility Holding Companies Filed With The Commission, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of Two Amendments To Regulation S-X Prescribing The Manner In Which Original Cost Data And Other Components Of Utility Plant Are To Be Shown In Balance Sheets Of Public Utility Companies And Consolidated Balance Sheets Of Public Utility Holding Companies Filed With The Commission, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of two amendments to Regulation S-X prescribing the manner in which orginal cost data and other components of utility plant are to be shown in balance sheets of public utility companies and consolidated balance sheets of public utility holding companies filed with the Commission. In accordance with the. usual practice of the Commission, comments and suggestlons as to preliminary drafts of the amendments were obtained from various interested persons, including representatives of state regulatory commissions and the national professional societies.
Securities And Exchange Commission Today Announced The Adoption Of Two Amendments To Rule 2-01 Of Regulation S-X Dealing With The Qualifications Of Accountants Certifying Financial Statements Required To Be Filed With It, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of Two Amendments To Rule 2-01 Of Regulation S-X Dealing With The Qualifications Of Accountants Certifying Financial Statements Required To Be Filed With It, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of two amendments to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it.
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Regarding The Treatment Of Premiums Paid Upon The Redemption Of Preferred Stock, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Regarding The Treatment Of Premiums Paid Upon The Redemption Of Preferred Stock, 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 regarding the treatment of premiums paid upon the redemption of preferred stock. The opinion indicates that if the redemption price exceeds the amount paid in on such shares, the excess should ordinarily be charged to earned surplus.
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 5-04 And 12-06 Of Regulation S-X, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 5-04 And 12-06 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 5-04 and 12-06 of Regulation S-X. On December 22, 1942 the Commission adopted comprehensive amendments to Regulation S-X designed to simplify and shorten reports required to be filed by registrants by permitting under designated conditions the omission or partial omission of certain schedules. The Commission's experience with these amendments has not been entirely satisfactory. The present revision's are designed to secure with a minimum burden and expense certain information deemed essential relating to property, plant, and equipment under designated conditions. While the rules as amended call for …
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Regarding The Treatment Of Premiums Paid Upon The Redemption Of Preferred Stock, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Regarding The Treatment Of Premiums Paid Upon The Redemption Of Preferred Stock, 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 regarding the treatment of premiums paid upon the redemption of preferred stock. The opinion indicates that if the redemption price exceeds the amount paid in on such shares, the excess should ordinarily be charged to earned surplus. (see Accounting series release 45)
Selective Service Bulletin Relating To Accounting, United States. Selective Service System
Selective Service Bulletin Relating To Accounting, United States. Selective Service System
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 2-01 Of Regulation S-X Dealing With The Qualifications Of Accountants Certifying Financial Statements Required To Be Filed With It, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 2-01 Of Regulation S-X Dealing With The Qualifications Of Accountants Certifying Financial Statements Required To Be Filed With It, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of an amendment to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it. The amendment makes it clear that, in determining whether certifying accountants are in fact independent as to a particular company, there should be taken into account the circumstances surrounding not only the work done in certifying statements filed with the Commission, but also other work done for the particular company by such accountants, including the certification of any financial statements which have been published or otherwise made …
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including May 15, 1942, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including May 15, 1942, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Priorities Instructions: February 18, 1942, United States. Joint Army And Navy Munitions Board
Priorities Instructions: February 18, 1942, United States. Joint Army And Navy Munitions Board
Federal Publications
No abstract provided.
In The Matter Of Proceedings Under Rule Ii (E) Of The Rules Of Practice, To Determine Whether The Privileges Of Kenneth N. Logan To Practice As An Accountant Before The Securities And Exchange Commission Should Be Denied, Temporarily Or Permanently; File No. 4-29-5: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Proceedings Under Rule Ii (E) Of The Rules Of Practice, To Determine Whether The Privileges Of Kenneth N. Logan To Practice As An Accountant Before The Securities And Exchange Commission Should Be Denied, Temporarily Or Permanently; File No. 4-29-5: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where accountant certifying financial statements in registration statements filed with Commission owns securities of registrant of a substantial aggregate value, the cost of which amounted to an estimated 8% of his net worth, accountant held not independent with respect to registrant.
Securities And Exchange Commission Today Announced The Adoption Of Changes In Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unit Investment Trusts, Including Unit Investment Trust's Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of Changes In Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unit Investment Trusts, Including Unit Investment Trust's Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of changes in Regulation S-X making that regulation applicable to the form and content of financial statements filed by unit investment trusts, including unit investment trust's which are issuers of periodic payment plan certificates. The changes are designed for use by companies subject to the Investment Company Act of 1940, but also are applicable to statements of unit investment trusts filed under the Securities Act of 1933 and the Securities Exchange Act of 1934. It is contemplated, however, that further amendments or a general revision of the requirements as to the …
To Avoid Any Possible Interruption In The Production Or Delivery Of War Materials, The Securities And Exchange Commission Today Announced The Establishment Of A Liberalized Policy With Respect To Its Requirements Regarding Physical Inventory Verification By Independent Public Accountants, United States. Securities And Exchange Commission
To Avoid Any Possible Interruption In The Production Or Delivery Of War Materials, The Securities And Exchange Commission Today Announced The Establishment Of A Liberalized Policy With Respect To Its Requirements Regarding Physical Inventory Verification By Independent Public Accountants, United States. Securities And Exchange Commission
Federal Publications
To avoid any possible interruption in the production or delivery of war materials, the Securities and Exchange Commission today announced the establishment of a liberalized policy with respect to its requirements regarding physical inventory verification by independent public accountants.
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 12-16 Of Regulation S-X So As To Make It Clear That Note 5 To The Schedule Therein Prescribed Requires Information Relative To Rents And Royalties Only If The Aggregate Amount Thereof Is Significant, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 12-16 Of Regulation S-X So As To Make It Clear That Note 5 To The Schedule Therein Prescribed Requires Information Relative To Rents And Royalties Only If The Aggregate Amount Thereof Is Significant, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of an amendment to Rule 12-16 of Regulation S-X so as to make it clear that Note 5 to the schedule therein prescribed requires information relative to rents and royalties only if the aggregate amount thereof is significant. Rule 5-04 of Regulation S-X was also amended to make it clear that it is necessary to file Schedule XVII - Income from Dividends - in support of each profit and loss statement filed. Since the schedule also calls for information as to the amount of the equity of the company in the …
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To Certain Requirements Of Regulation S-X, 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 Relative To Certain Requirements Of Regulation S-X, 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 relative to certain requirements of Regulation S-X. The opinion discusses the requirements as to disclosure by independent public accountants of the principle followed in including or excluding subsidiaries in the consolidated statements and the requirements when a subsidiary previously included is in the current statements excluded in order to exhibit clearly the financial condition and results of operations of the registrant and its subsidiaries.
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X So As To Make That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unincorporated Management Investment Companies Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X So As To Make That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unincorporated Management Investment Companies Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of an amendemnt to Regulation S-X so as to make that regulation applicable to the form and content of financial statements filed by unincorporated management investment companies which are issuers of periodic payment plan certificates. The principal change effected by the amendment causes the statement of income and other distributable funds to show separately the balance of income before gain or loss from security transactions and the gain or loss from security transactions. The amendment also includes certain clarifying changes in Article 6 and Article 6A.
Securities And Exchange Commission Announced Today That It Has Rescinded Form 15-K Which Was Used For Reports Of Investment Companies Under Section 13 Of The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Securities And Exchange Commission Announced Today That It Has Rescinded Form 15-K Which Was Used For Reports Of Investment Companies Under Section 13 Of The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission announced today that it has rescinded form 15-K which was used for reports of investment companies under Section 13 of the Securities Exchange Act of 1934. The form has become obsolete inasmuch as investment companies now file copies of their reports under the Investment Company Act of 1940 in satisfaction of the reporting requirements of Section 13 of the Securities Exchange Act of 1934.
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Disclosure To Be Given To Certain Types Of Provisions And Conditions That Limit The Avail-Ability Of Surplus For Dividend Purposes, 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 Relative To The Disclosure To Be Given To Certain Types Of Provisions And Conditions That Limit The Avail-Ability Of Surplus For Dividend Purposes, 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 relative to the disclosure to be given to certain types of provisions and conditions that limit the avail-ability of surplus for dividend purposes. The opinion describes some of the more common restrictions of this kind and outlines the necessary disclosure in financial statements filed with the Commission.
Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Releases Regarding The Treatment By An Investment Company Of Interest Collected On Defaulted Bonds Applicable To A Period Prior To The Date On Which Such Bonds And Defaulted Interest Were Purchased, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Releases Regarding The Treatment By An Investment Company Of Interest Collected On Defaulted Bonds Applicable To A Period Prior To The Date On Which Such Bonds And Defaulted Interest Were Purchased, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today announced the issuance of an opinion in its Accounting Series Releases regarding the treatment by an investment company of interest collected on defaulted bonds applicable to a period prior to the date on which such bonds and defaulted interest were purchased. The opinion indicates that collections on account of the principal of the bonds and the defaulted interest coupons should not be treated as income until such time as the full purchase price has been recovered.
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Manner In Which Post-War Refunds Of Federal Excess Profits Taxes Should Be Treated In Financial Statements, 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 Relative To The Manner In Which Post-War Refunds Of Federal Excess Profits Taxes Should Be Treated In Financial Statements, 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 relative to the manner in which post-war refunds of Federal excess profits taxes should be treated in financial statements.
Securities And Exchange Commission Today Announced The Adoption Of Certain Revisions, Effective January 1, 1943, To Its Uniform System Of Accounts For Public Utility Holding Companies, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of Certain Revisions, Effective January 1, 1943, To Its Uniform System Of Accounts For Public Utility Holding Companies, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of certain revisions, effective January 1, 1943, to its Uniform System of Accounts for Public Utility Holding Companies. Since printed copies of the system of, accounts as revised will not be available for distribution for some time, the amendments in mimeographed form are attached to this release. Under the provisions of Rule U-26 the revised system, subject to certain exceptions, is applicable to all registered public utility holding companies and their subsidiary holding companies. The principal exception covers holding companies which are also operating companies.
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, And 12-14 Of Regulation S-X, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, And 12-14 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 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, and 12-14 of Regulation S-X. The changes made are part of a comprehensive revision of the reporting requirements designed to facilitate the furnishing of information with a minimum burden and expense.
Securities And Exchange Commission Today Issued An Opinion In Its Accounting Series Dealing With Certain Accounting Aspects Of The Recent Amendments To Forms 10-K And N-30a-1, The Principal Annual Reporting Forms Under Section 13 Of The Securities Exchange Act, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Issued An Opinion In Its Accounting Series Dealing With Certain Accounting Aspects Of The Recent Amendments To Forms 10-K And N-30a-1, The Principal Annual Reporting Forms Under Section 13 Of The Securities Exchange Act, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today issued an opinion in its Accounting Series dealing with certain accounting aspects of the recent amendments to Forms 10-K and N-30A-1, the principal annual reporting forms under Section 13 of the Securities Exchange Act. These amendments, which were adopted in connection with recent revisions of the rules governing proxy solicitations, permit companies to file copies of their regular annual reports to stockholders in place of certain of the financial statements required to be filed by such forms, if the financial statements included in the annual report to stockholders substantially conform to the requirements of …
Reduction Of Nonessential Federal Expenditures, Preliminary Report, United States. Congress. Joint Committee On Reduction Of Nonessential Federal Expenditures
Reduction Of Nonessential Federal Expenditures, Preliminary Report, United States. Congress. Joint Committee On Reduction Of Nonessential Federal Expenditures
Federal Publications
No abstract provided.
Senate Bills 674, 675, And 918, Statement On Behalf Of American Institute Of Accountants Before The Committee On The Judiciary, Senate Of The United States, C. Oliver Wellington, American Institute Of Accountants
Senate Bills 674, 675, And 918, Statement On Behalf Of American Institute Of Accountants Before The Committee On The Judiciary, Senate Of The United States, C. Oliver Wellington, American Institute Of Accountants
Federal Publications
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
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.