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Articles 61 - 90 of 395
Full-Text Articles in Accounting
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 …
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, …
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.
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.
Computation Of Ratio Of Earnings To Fixed Charges, United States. Securities And Exchange Commission
Computation Of Ratio Of Earnings To Fixed Charges, United States. Securities And Exchange Commission
Federal Publications
Certain registration forms under the Securities Act of 1933 require, where debt securities are to be registered, a statement of the ratio of earnings to fixed charges. Certain registration and report forms under the Securities Exchange Act of 1934 permit the showing of such a ratio. There have recently been filed with the Commission a number of registration statements wherein the registrants, in computing the ratio of earnings to fixed charges, have deducted from fixed charges amounts comprising (1) interest income or investment income earned on funds in excess of the requirements for working capital and (2) gains on retirement …
Notice Of Revision Of Annual Report Form N-1r For Management Investment Companies And Withdrawal Of Proposal To Amend Rule 30a-1, United States. Securities And Exchange Commission
Notice Of Revision Of Annual Report Form N-1r For Management Investment Companies And Withdrawal Of Proposal To Amend Rule 30a-1, United States. Securities And Exchange Commission
Federal Publications
Notice is hereby given that the Securities and Exchange Commission has adopted certain revisions of Form N-1R for annual reports of most registered management investment companies and has withdrawn its proposal to amend Rule 30a-1. Notices of the proposed revisions were published in Investment Company Act Release Nos. 6284 on December 16, 1970, and 6349 on February 16, 1971, in which interested persons were invited to submit written statements of their views and comments.
Coverage Of Fixed Charges, United States. Securities And Exchange Commission
Coverage Of Fixed Charges, United States. Securities And Exchange Commission
Federal Publications
Certain registration forms under the Securities Act of 1933 require, where debt securities are to be registered, a statement of the ratio of earnings to fixed charges. Certain registration and report forms under the Securities Exchange Act of 1934 permit the showing of such ratio. Registration statements have been filed recently with the Commission wherein the ratio of earnings to fixed charges was computed on the basis of the revenues and expenses set forth in financial statements which did not reflect the revenues and expenses of a substantial portion of the enterprise carried on by the registrant. For example, some …
Steps In Meeting Your Tax Obligation; Small Marketers Aids No. 142, Stephen P. Radics Jr.
Steps In Meeting Your Tax Obligation; Small Marketers Aids No. 142, Stephen P. Radics Jr.
Federal Publications
No abstract provided.
Regulation S-X: Form And Content Of Financial Statements As In Effect October 14, 1970, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect October 14, 1970, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Starting And Managing A Small Retail Music Store; Starting And Managing Series Volume 20, Ray S, Erlandson
Starting And Managing A Small Retail Music Store; Starting And Managing Series Volume 20, Ray S, Erlandson
Federal Publications
No abstract provided.
Adoption Of Article 11a Of Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Article 11a Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today adopted an amendment to Regulation S-X consisting of a new section designated Article 11A to govern the content of statements of source and application of funds, for which a requirement has recently been adopted in certain registration and reporting forms under the Securities Act of 1933 and the Securities Exchange Act of 1934.
Certification Of Financial Statements, United States. Securities And Exchange Commission
Certification Of Financial Statements, United States. Securities And Exchange Commission
Federal Publications
There have recently been filed with the Commission a number of registration statements under the Securities Act of 1933 which include accountants' opinions that are qualified as to matters of such significance to the registrant that there is serious question as to whether the certificate meets the requirements of Rule 2-02 of Regulation S-X.
Disclosure Concerning Restricted Securities, United States. Securities And Exchange Commission
Disclosure Concerning Restricted Securities, United States. Securities And Exchange Commission
Federal Publications
On October 21, 1969, the Commission issued a statement (Investment Company Act Release No. 5847; Accounting Series Release No. 113) which discusses the problems created by purchasing and holding restricted securities by such companies. One section of this release deals with The Problem of Disclosure and enumerates specific information regarding these securities which should be included in the financial statements.
Starting And Managing A Retail Flower Shop; Starting And Managing Series, Volume 18, Paul R. Krone, United States. Small Business Administration
Starting And Managing A Retail Flower Shop; Starting And Managing Series, Volume 18, Paul R. Krone, United States. Small Business Administration
Federal Publications
No abstract provided.
Docket Nos. 32828-30, United States Of America, Appellee, Against Carl J. Simon, Robert H. Kaiser And Melvin S. Fishman, Defendants-Appellants, Brief Of American Institute Of Certified Public Accountants, Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)
Docket Nos. 32828-30, United States Of America, Appellee, Against Carl J. Simon, Robert H. Kaiser And Melvin S. Fishman, Defendants-Appellants, Brief Of American Institute Of Certified Public Accountants, Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)
Federal Publications
No abstract provided.
Adoption Of Amendments To Regulation S-X And To Forms 10 And 10-K To Revise The Exemption From Certification Of Financial Statements Of Banks Filed Under The Securities Act Of 1933 And The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Adoption Of Amendments To Regulation S-X And To Forms 10 And 10-K To Revise The Exemption From Certification Of Financial Statements Of Banks Filed Under The Securities Act Of 1933 And The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today adopted amendments of Article 9 of Regulation S-X and Instructions 13 and 7 of the Instructions as to Financial Statements of Forms 10 and 10-K, respectively, which revise the exemption from certification of financial statements of banks filed under the Securities Act of 1933 and the Securities Exchange Act of 1934.
Restricted Securities, United States. Securities And Exchange Commission
Restricted Securities, United States. Securities And Exchange Commission
Federal Publications
The Commission is aware that many investment companies have been acquiring substantial quantities of securities that cannot be offered to the public for sale without first being registered under the Securities Act of 1933 ("restricted securities"). For the year 1968, annual reports filed by registered investment companies indicate that open-end and closed-end companies together held in excess of $4.2 billion of restricted equity securities. Open-end companies--excluding exchange funds--accounted for about $3.2 billion of these restricted securities which represented 4.4 per cent of their total net assets. The acquisition by investment companies of such securities raises certain problems under the securities …
Uniform System Of Accounts For Class I And Class Ii Common And Contract Motor Carriers Of Property, January 1, 1969, United States. Interstate Commerce Commission
Uniform System Of Accounts For Class I And Class Ii Common And Contract Motor Carriers Of Property, January 1, 1969, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
General Rules And Regulations Under The Investment Company Act Of 1940, As In Effect November 1, 1968, United States. Securities And Exchange Commission
General Rules And Regulations Under The Investment Company Act Of 1940, As In Effect November 1, 1968, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
United States Of America, Against Carl Simon, Harold Roth, Robert Kaiser And Melvin Fishman, Defendants. Memorandum Of American Institute Of Certified Public Accountants, Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)
United States Of America, Against Carl Simon, Harold Roth, Robert Kaiser And Melvin Fishman, Defendants. Memorandum Of American Institute Of Certified Public Accountants, Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)
Federal Publications
No abstract provided.
Accounting Series Releases, Compilation Of Releases 1 To 112 Inclusive, As In Effect August 1968, United States. Securities And Exchange Commission
Accounting Series Releases, Compilation Of Releases 1 To 112 Inclusive, As In Effect August 1968, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Amendment To Rule 1-01 Of Article 1 Of Regulation S-X, United States. Securities And Exchange Commission
Amendment To Rule 1-01 Of Article 1 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
This amendment to Rule 1-01 of Article 1 brings this rule up to date and makes unnecessary amendments to this rule each time an existing form is rescinded or a new form is added.
Independence Of Accountants Examining A Non-Material Segment Of An International Business, United States. Securities And Exchange Commission
Independence Of Accountants Examining A Non-Material Segment Of An International Business, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the publication of a release in its Accounting Series dealing with Independence of accountants. The release is concerned with a matter which tends to arise more frequently as United States corporations doing business on an international scale increase in number and their respective operations are conducted in an ever-growing number of geographical areas.
Regulation S-X: Form And Content Of Financial Statements As In Effect September 1, 1968, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect September 1, 1968, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Uniform System Of Accounts Prescribed For Natural Gas Companies (Class A And B, C, And D) Subject To The Provisions Of The Natural Gas Act In Effect On September 1, 1968, United States. Federal Power Commission
Uniform System Of Accounts Prescribed For Natural Gas Companies (Class A And B, C, And D) Subject To The Provisions Of The Natural Gas Act In Effect On September 1, 1968, United States. Federal Power Commission
Federal Publications
No abstract provided.
In The Matter Of Meyer Weiner, A Certified Public Accountant: Order, United States. Securities And Exchange Commission
In The Matter Of Meyer Weiner, A Certified Public Accountant: Order, United States. Securities And Exchange Commission
Federal Publications
On the basis of information obtained in a nonpublic investigative proceeding, the staff has charged (a) that Meyer Weiner of Reading, Pennsylvania, acting in his capacity as a certified public accountant, willfully aided and abetted in violations of Section 17(a) of the Securities Exchange Act of 1934 and Rule 17 CFR 240.17a-5 thereunder in that (1) he certified without qualification or exception a materially false and misleading statement of financial condition filed with the Commission by William P. Mackay, a broker-dealer doing business as Mackay and Company (Securities Exchange Act Release No. 7343, June 15, 1964), and (2) when he …
Audit And Examination Guide For Small Business Investment Companies, United States. Small Business Administration. Office Of Chief Accountant
Audit And Examination Guide For Small Business Investment Companies, United States. Small Business Administration. Office Of Chief Accountant
Federal Publications
No abstract provided.
In The Matter Of Nicolas J. Raftery, A Certified Publc Accountant: Order, United States. Securities And Exchange Commission
In The Matter Of Nicolas J. Raftery, A Certified Publc Accountant: Order, United States. Securities And Exchange Commission
Federal Publications
On the basis of information furnished to the Commission in a nonpublic investigative proceeding, the Commission has reason to believe that there may have been a lack of adherence to generally accepted auditing standards and its minimum audit requirements by Nicolas J. Raftery, a certified public accountant, in connection with the preparation and submission to the Commission of certain financial statements in accordance with the requirements of Rule 240.17a-5.
Net Capital Requirements For Brokers And Dealers -- Interpretation And Guide, United States. Securities And Exchange Commission
Net Capital Requirements For Brokers And Dealers -- Interpretation And Guide, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today released the following staff interpretation of, and guide to computations under, its "net capital" Rule 15c3-l under the Securities Exchange Act of 1934 (the "Act"). 1/ This material, which was prepared jointly by the Commission's Division of Trading and Markets (the "Division") and Office of Chief Accountant, is intended to assist brokers and dealers in complying with Rule 15e3-1. This release is divided into two parts. Part I explains the operation of Rule 15c3-l, including the exemptions therefrom, and discusses the application of the rule with respect to questions frequently presented to the Division …
In The Matter Of Edwin Aronowitz, Silver Spring, Md.: Order, United States. Securities And Exchange Commission
In The Matter Of Edwin Aronowitz, Silver Spring, Md.: Order, United States. Securities And Exchange Commission
Federal Publications
On the basis of information furnished to the Commission, it appears to the Commission that there may have been a lack of adherence to generally accepted auditing standards and the Commission's minimum audit requirements by Edwin Aronowitz, a public accountant, in connection with the preparation and submission to the Commission of certain financial statements required by Rule 240.17a-5.