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- Securities -- United States -- Accounting; Financial statements -- Standards -- United States (48)
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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)
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Articles 31 - 60 of 394
Full-Text Articles in Accounting
Buying And Selling A Small Business, Verne A. Bunn, United States. Small Business Administration
Buying And Selling A Small Business, Verne A. Bunn, United States. Small Business 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.
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.
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
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.
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.
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 …
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 …
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 …
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 …
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.
In The Matter Of Barry L. Kessler, 267 South Drexell, Columbus, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
In The Matter Of Barry L. Kessler, 267 South Drexell, Columbus, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
Federal Publications
On April 6, 1912, the Commission instituted an injunctive action in the United States District Court for the Northeastern District of Ohio alleging, among other things, that Barry L. Kessler, an accountant, violated antifraud provisions of the Securities Exchange Act of 1934 by recommending to his clients and others the purchase of orange grove investment contracts of American Agronomics Corporation ("Agronomics") without disclosing that he was paid a substantial fee for each sale consummated. Without admitting or denying the allegations in the Commission's complaint, Kessler consented to entry of a permanent injunction in that action enjoining him from fraudulent conduct …
Standards For Audit Of Governmental Organizations, Programs, Activities And Functions; Yellow Book. 1972 Edition, United States. General Accounting Office
Standards For Audit Of Governmental Organizations, Programs, Activities And Functions; Yellow Book. 1972 Edition, United States. General Accounting Office
Federal Publications
No abstract provided.
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.
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 …
Independence Of Accountants: Guidelines And Examples Of Situations Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Independence Of Accountants: Guidelines And Examples Of Situations 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 on the subject of the independence of the certifying accountant. The primary purpose of this release is to set forth presently existing guidelines employed by the Commission in resolving the various independence questions that come before it. This release, therefore, is not intended to supersede Accounting Series Release No. 47 issued on January 25, 1944, or No. 81 issued on December 11, 1958, but should be read as complementing and implementing further the policy developed in those prior releases. However, to the extent …
Notice Of Adoption Of Amendments To Regulation S-X, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendments To Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
Proposals to amend Articles 1, 2, 3, 4, 5, 9, 11 and Rules 12-01 to 12-16 (exclusive of 12-06A), and to omit Rules 12-17 and 12-32 of Regulation S-X were issued for public comment on August 20, 1971 in Securities Act Release No. 5177 (Securities Exchange Act Release No. 9264, Public Utility Holding Company Act Release No. 17215 and Investment Company Act Release No. 6645).
In The Matter Of Martin L. Sanchez, 300 North Center Street, Casper, Wyoming: Rules Of Practice - Rule 2(E): Notice That Initial Decision Has Become Final, United States. Securities And Exchange Commission
In The Matter Of Martin L. Sanchez, 300 North Center Street, Casper, Wyoming: Rules Of Practice - Rule 2(E): Notice That Initial Decision Has Become Final, United States. Securities And Exchange Commission
Federal Publications
Accordingly, notice is hereby given, pursuant to Rule 17(f) of the Commission's Rules of Practice, that the hearing examiner's initial decision with respect to Martin L. Sanchez has become the final decision of the Commission. The examiner's order disqualifying Sanchez from appearing or practicing before the Commission is hereby declared effective.