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- Securities -- United States -- Accounting; Financial statements -- Standards -- United States (48)
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- Etc. -- United States; Taxation -- Law and legislation -- United States (9)
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- Mutual funds -- Law and legislation -- United States (4)
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- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Accountants -- Standards -- United States (4)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Corporations -- Taxation -- United States; Income tax -- United States -- Accounting (4)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Preferred stocks -- Accounting -- Standards -- United States (4)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Surplus (Accounting) (4)
- Securities -- United States; Stock exchanges -- Law and legislation -- United States (4)
- Small business -- United States -- Finance (4)
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Articles 31 - 60 of 398
Full-Text Articles in Accounting
Presentation In Financial Statements Of Redeemable Preferred Stocks, United States. Securities And Exchange Commission
Presentation In Financial Statements Of Redeemable Preferred Stocks, United States. Securities And Exchange Commission
Federal Publications
The Commission hereby adopts rules, encompassing certain amendments to Regulation S-X, to modify the financial statement presentation of preferred stocks subject to mandatory redemption requirements or. whose redemption is outside the control of the issuer. The rules adopted do not impact present reporting practices of registrants not having such securities outstanding. Registrants having such securities outstanding are required to present separately, in balance sheets, amounts applicable to the following three general classes of securities: (i) preferred stocks subject to mandatory redemption requirements or whose redemption is outside the control of the issuer; (ii) preferred stocks which are not redeemable or …
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, And Enrolled Actuaries Before The Internal Revenue Service; 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1978 And Changes As Announced In The Federal Register Dated January 24, 1979 (Vol. 44, No. 17); Treasury Department Circular No. 230 (Revised 6-79) Circular 230 (Revised 6-79), United States. Internal Revenue Service
Federal Publications
This publication contains the revision of Department Circular No. 230, dated August 9, 1966, appearing in 31 F.R. 10773, dated August 13, 1966.
Uniform System Of Accounts Prescribed For Electric Borrowers Of The Rural Electrification Administration, United States. Rural Electrification Administration
Uniform System Of Accounts Prescribed For Electric Borrowers Of The Rural Electrification Administration, United States. Rural Electrification Administration
Federal Publications
No abstract provided.
Mary Lillian Adams, Et Al., Plaintiffs-Appellees, Vs. Standard Knitting Mills, Inc., Et Al., Defendants, And Peat, Marwick, Mitchell & Co., Defendant-Appellant, Brief Of American Institute Of Certified Public Accountants As Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)
Mary Lillian Adams, Et Al., Plaintiffs-Appellees, Vs. Standard Knitting Mills, Inc., Et Al., Defendants, And Peat, Marwick, Mitchell & Co., Defendant-Appellant, Brief Of American Institute Of Certified Public Accountants As Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)
Federal Publications
No abstract provided.
Investment Company Act Of 1940 As In Effect June 4, 1977, United States. Securities And Exchange Commission
Investment Company Act Of 1940 As In Effect June 4, 1977, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Guide For Audits Of Head Start Program Grants, United States. Department Of Health, Education, And Welfare. Audit Agency
Guide For Audits Of Head Start Program Grants, United States. Department Of Health, Education, And Welfare. Audit Agency
Federal Publications
No abstract provided.
Management Audit For Small Retailers, John Williams Wingate, Elmer O. Schaller
Management Audit For Small Retailers, John Williams Wingate, Elmer O. Schaller
Federal Publications
No abstract provided.
Bureau Of Community Health Services' Accounting Manual, United States. Department Of Health, Education, And Welfare. Bureau Of Community Health Services. Division Of Health Services Financing
Bureau Of Community Health Services' Accounting Manual, United States. Department Of Health, Education, And Welfare. Bureau Of Community Health Services. Division Of Health Services Financing
Federal Publications
No abstract provided.
Accounting Series Releases : Compilation Of Releases To 195, As In Effect August 1976, United States. Securities And Exchange Commission
Accounting Series Releases : Compilation Of Releases To 195, As In Effect August 1976, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Instructions For Audit Of Public Works And Development Facility Grant And/Or Loan Projects, Third Edition, July 1976, United States. Department Of Commerce. Economic Development Administration
Instructions For Audit Of Public Works And Development Facility Grant And/Or Loan Projects, Third Edition, July 1976, United States. Department Of Commerce. Economic Development Administration
Federal Publications
No abstract provided.
Management Audit For Small Service Firms, Phyllis A. Barker, David H. Hovey, John J. Murphy
Management Audit For Small Service Firms, Phyllis A. Barker, David H. Hovey, John J. Murphy
Federal Publications
No abstract provided.
Guide For State And Local Government Agencies: Cost Principles And Procedures For Establishing Cost Allocation Plans And Indirect Cost Rates For Grants And Contracts With The Federal Government, United States. Department Of Health, Education, And Welfare. Division Of Financial Management Standards And Procedures
Guide For State And Local Government Agencies: Cost Principles And Procedures For Establishing Cost Allocation Plans And Indirect Cost Rates For Grants And Contracts With The Federal Government, United States. Department Of Health, Education, And Welfare. Division Of Financial Management Standards And Procedures
Federal Publications
OASC-10. This publication replaces OASC-6, a guide for State government agencies; OASC-8, a guide for local government agencies. Issued Dec. 1976
Progress Report To The Congress 1976 (Including Aggregated Disclosure Statement Responses), United States. Cost Accounting Standards Board
Progress Report To The Congress 1976 (Including Aggregated Disclosure Statement Responses), United States. Cost Accounting Standards Board
Federal Publications
No abstract provided.
Management Audit For Small Service Firms; Small Business Management Series, No. 38, Phyllis A. Barker, David H. Hovey, John J. Murphy
Management Audit For Small Service Firms; Small Business Management Series, No. 38, Phyllis A. Barker, David H. Hovey, John J. Murphy
Federal Publications
No abstract provided.
United States Of America, Appellee, Against Anthony M. Natelli And Joseph Scansaroli, Defendants-Appellants, Reply Brief For American Institute Of Certified Public Accountants, As Amicus Curiae, April 9, 1975, American Institute Of Certified Public Accountants (Aicpa)
United States Of America, Appellee, Against Anthony M. Natelli And Joseph Scansaroli, Defendants-Appellants, Reply Brief For American Institute Of Certified Public Accountants, As Amicus Curiae, April 9, 1975, American Institute Of Certified Public Accountants (Aicpa)
Federal Publications
No abstract provided.
United States Of America, Appellee, Against Anthony M. Natelli And Joseph Scansaroli, Defendants-Appellants, Brief For American Institute Of Certified Public Accountants, As Amicus Curiae Supporting Reversal, March 3, 1975, American Institute Of Certified Public Accountants (Aicpa)
United States Of America, Appellee, Against Anthony M. Natelli And Joseph Scansaroli, Defendants-Appellants, Brief For American Institute Of Certified Public Accountants, As Amicus Curiae Supporting Reversal, March 3, 1975, American Institute Of Certified Public Accountants (Aicpa)
Federal Publications
No abstract provided.
Using Auditing To Improve Efficiency & Economy: A Case Study Of An Efficiency And Economy Audit Of A Local Government Activity, United States. General Accounting Office
Using Auditing To Improve Efficiency & Economy: A Case Study Of An Efficiency And Economy Audit Of A Local Government Activity, United States. General Accounting Office
Federal Publications
No abstract provided.
Accounting For Treasury Stock At Cost, Instructions For Transactions With Affiliates And Charges To Be Just And Reasonable (49 C.F. R. 1201-1210) No. 36057, United States. Interstate Commerce Commission
Accounting For Treasury Stock At Cost, Instructions For Transactions With Affiliates And Charges To Be Just And Reasonable (49 C.F. R. 1201-1210) No. 36057, United States. Interstate Commerce Commission
Federal Publications
We find that parts 1201 through 1210 of Chapter X of Title 49 of the Code of Federal Regulations should be amended as detailed in the appended statement of changes; and that such rules are reasonable and necessary to the effective enforcement of the provisions of part I, II, III and IV of the Interstate Commerce Act, as amended; that such rules are otherwise lawful and, to the extent so found in this report, consistent with the public interest and the national transportation policy; and that this decision is not a major Federal action significantly affecting the quality of the …
Tax Analysts And Advocates, Et Al., Plaintiffs, V. Internal Revenue Service, Et Al., Defendants, Brief Of American Institute Of Certified Public Accountants As Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)
Tax Analysts And Advocates, Et Al., Plaintiffs, V. Internal Revenue Service, Et Al., Defendants, Brief Of American Institute Of Certified Public Accountants As Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)
Federal Publications
No abstract provided.
Notice Of Adoption Of Amendment To Regulation S-X Deferring Effective Date Of Rule 5-02-1 As It Relates To Disclosure Of Compensating Balances, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendment To Regulation S-X Deferring Effective Date Of Rule 5-02-1 As It Relates To Disclosure Of Compensating Balances, United States. Securities And Exchange Commission
Federal Publications
Amendments to Regulation S-X adopted on June 23, 1972, effective for periods ending on or after December 31, 1972, included a revised Rule 5-02-1, Cash and cash items, in which a specific requirement for separate disclosure of compensating balances maintained was added. Since June, the Commission has received many inquiries as to the form of disclosure contemplated by this rule. Some preliminary guidelines were drawn up and exposed in a limited way in November to interested groups. The comments received from those groups indicated a need for additional time both to improve the proposed guidelines through further comments on formal …
Accounting For Catastrophe Reserves, United States. Securities And Exchange Commission
Accounting For Catastrophe Reserves, United States. Securities And Exchange Commission
Federal Publications
In the past two years a number of companies in the property and casualty insurance field have adopted the accounting policy of making a provision from each period's income to cover a portion of major losses expected to occur in future periods. The reserves provided, generally called catastrophe reserves, have been justified by the companies on the grounds that periodic premiums include an amount to cover such losses which occur irregularly and the process of matching revenue and expense therefor requires accrual of a provision for such losses.
Financial Statements Of Life Insurance Companies, United States. Securities And Exchange Commission
Financial Statements Of Life Insurance Companies, United States. Securities And Exchange Commission
Federal Publications
In a letter dated December 14, 1971, the Chief Accountant of the Commission wrote to the chairman of the Committee on Insurance Accounting and Auditing of the American Institute of Certified Public Accountants stating that because there were significant unresolved matters in connection with the Committee's publication "Audits of Life Insurance Companies" (Audit Guide) then under preparation, life insurance companies which had not already adjusted their financial statements in accordance with the proposals in the Guide should refrain from doing so in filings with the Commission until such time as the Audit Guide was published in its final form. The …
Discussion Of Development Of An Adequate Economic Data Base With Respect To Mutual Fund Sales Charges In Connection With Hearings On Mutual Fund Distribution And The Potential Impact Of The Repeal Of Section 22(D) Of The Investment Company Act Of 1940, United States. Securities And Exchange Commission
Discussion Of Development Of An Adequate Economic Data Base With Respect To Mutual Fund Sales Charges In Connection With Hearings On Mutual Fund Distribution And The Potential Impact Of The Repeal Of Section 22(D) Of The Investment Company Act Of 1940, United States. Securities And Exchange Commission
Federal Publications
On November 3, 1972, the Commission announced hearings on mutual fund distribution and the potential impact of the repeal of Section 22(d) of the Investment Company Act of 1940 (Investment Company Act Rel. No. 7475; 37 FR 24449, 11-17-72). Section H of that release discussed the desirability of developing an adequate economic data base with respect to mutual fund sales charges. Such data could facilitate the Commission in monitoring trends in the industry's costs, profitability, and general economic structure. If this data were made publicly available by the Commission on a timely basis, it could provide mutual fund directors with …
Notice Of Adoption Of Amendments To Forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 And 12 Requiring Increased Disclosure Of Unusual Charges And Credits To Income, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendments To Forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 And 12 Requiring Increased Disclosure Of Unusual Charges And Credits To Income, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today adopted amendments to its registration and reporting forms to require more detailed and timely reporting, and timely review by independent accountants of extraordinary or material unusual charges and credits to income or material provisions for losses effected by registrants. Proposals to amend these forms, as well as Forms 7-Q and 10-Q, for these purposes were published for comment in Securities Act Release No. 5313 (Securities Exchange Act Release No. 9801) on October 2, 1972. Form 8-K is the form for reporting certain specified material events and transactions pursuant to Sections 13 and 15(d) of …
Pro Rata Stock Distributions To Shareholders, United States. Securities And Exchange Commission
Pro Rata Stock Distributions To Shareholders, United States. Securities And Exchange Commission
Federal Publications
Several instances have come to the attention of the Commission in which registrants have made pro rata stock distributions which were misleading. These situations arise particularly when a registrant makes distributions at a time when its retained earnings or its current earnings are substantially less than the fair value of the shares distributed. Under present generally accepted accounting rules, if the ratio of distribution is less than 25 percent of shares of the same class outstanding, the fair value of the shares issued must be transferred from retained earnings to other capital accounts. Failure to make this transfer in connection …
Disclosure Of Contingent Liabilities Arising Under The Economic Stabilization Act Of 1970, United States. Securities And Exchange Commission
Disclosure Of Contingent Liabilities Arising Under The Economic Stabilization Act Of 1970, United States. Securities And Exchange Commission
Federal Publications
A few recent filings with the Commission have indicated that potential liabilities for the registrant exist under Economic Stabilization Regulations (6 CFR). This disclosure has generally not been included in the notes to the financial statements but in the narrative section of the filings, and in most cases little or no quantitative data in regard to the amounts of the contingencies are disclosed.
In The Matter Of Robert Trivison, 8148 Forest Court, North Royalton, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
In The Matter Of Robert Trivison, 8148 Forest Court, North Royalton, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
Federal Publications
Robert Trivison, an accountant, has submitted an offer to resign from practice before the Commission. Having been advised by the Commission that it was contemplating the institution of administrative proceedings pursuant to Rule 2(e) of its Rules of Practice, based on the allegations in a pending injunctive action, to determine whether he should be temporarily or permanently denied the privilege of appearing or practicing before it, Trivison agreed to resign on condition that no administrative action be brought against him, and that, if his offer of resignation were accepted, he would, without admitting or denying the allegations in the injunctive …
Pooling-Of-Interests Accounting, United States. Securities And Exchange Commission
Pooling-Of-Interests Accounting, United States. Securities And Exchange Commission
Federal Publications
In recent months, the Commission has noted an increasing number of business combinations which appear to meet the individual requirements for pooling-of-interests accounting set forth in Accounting Principles Board Opinion No. 16 but which do not conform with the overriding thrust of that Opinion which requires that a combination represent a sharing of rights and risks among constituent stockholder groups if it is to be a pooling of interests. Paragraphs 28, 45 and 47 of that Opinion clearly provide that such a sharing of risk is an essential element in poolings, and the specific requirements set forth in paragraphs 46, …
Standing Audit Committees Composed Of Outside Directors, United States. Securities And Exchange Commission
Standing Audit Committees Composed Of Outside Directors, United States. Securities And Exchange Commission
Federal Publications
As far back as 1917 it was urged that auditors in the United States should be appointed or selected by the stockholders in accordance with the practice in Great Britain and in Canada, and that state laws or company by-laws should contain a provision for an independent report on the affairs of the company by an auditor appointed by the stockholders.
Notice Of Adoption Of Revision Of Article 9 Of Regulation S-X, United States. Securities And Exchange Commission
Notice Of Adoption Of Revision Of Article 9 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Commission today adopted a general revision of Article 9 of Regulation S-X pertaining to the form and content of financial statements of bank holding companies and banks. The revision was issued for public comment on August 20, 1971 as part of a general revision of Regulation S-X but, because a number of unexpected problems arose, its adoption was deferred when other portions of the proposed revision were adopted on June 23, 1972.