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Articles 91 - 120 of 395
Full-Text Articles in Accounting
Starting And Managing A Small Automatic Vending Business; Starting-And-Managing Series, Vol. 13, Walter W. Reed
Starting And Managing A Small Automatic Vending Business; Starting-And-Managing Series, Vol. 13, Walter W. Reed
Federal Publications
No abstract provided.
Careers In Tax Work, United States. Internal Revenue Service
Careers In Tax Work, United States. Internal Revenue Service
Federal Publications
No abstract provided.
Investment Company Act Of 1940 As Amened July 1, 1966, United States. Securities And Exchange Commission
Investment Company Act Of 1940 As Amened July 1, 1966, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Preparing For New Management; Management Aids For Small Manufacturers, No. 183, E. Frederick Halstead
Preparing For New Management; Management Aids For Small Manufacturers, No. 183, E. Frederick Halstead
Federal Publications
No abstract provided.
Financial Recordkeeping For Small Stores; Small Business Management Series, No. 12, Robert C. Ragan, United States. Small Business Administration
Financial Recordkeeping For Small Stores; Small Business Management Series, No. 12, Robert C. Ragan, United States. Small Business Administration
Federal Publications
No abstract provided.
Uniform System Of Accounts For Pipe Line Companies Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act, Issue Of 1965, United States. Interstate Commerce Commission
Uniform System Of Accounts For Pipe Line Companies Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act, Issue Of 1965, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
In The Matter Of John C. Hurdman D/B/A Hurdman And Comapny: Order, United States. Securities And Exchange Commission
In The Matter Of John C. Hurdman D/B/A Hurdman And Comapny: 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 auditing standards by John C. Hurdman, a certified public accountant, in connection with the preparation and submission of certain material to the Commission.
Regulation S-X: Form And Content Of Financial Statements As In Effect August 1, 1966, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect August 1, 1966, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Total Package Procurement Concept; Basis For Analysis Of The Total Package Procurement Concept, United States. Air Force
Total Package Procurement Concept; Basis For Analysis Of The Total Package Procurement Concept, United States. Air Force
Federal Publications
No abstract provided.
Adoption Of Revisions Of The Uniform System Of Accounts For Mutual Service Companies And Subsidiary Service Companies, Under The Public Utility Holding Company Act Of 1935, To Permit Orderly Destruction Of Certain Records Of Service Companies, United States. Securities And Exchange Commission
Adoption Of Revisions Of The Uniform System Of Accounts For Mutual Service Companies And Subsidiary Service Companies, Under The Public Utility Holding Company Act Of 1935, To Permit Orderly Destruction Of Certain Records Of Service Companies, United States. Securities And Exchange Commission
Federal Publications
On May 10, 1966 the Securities and Exchange Commission published for comment a proposal under the Public Utility Holding Company Act of 1935 (Release 35-15466) to revise its Uniform System of Accounts for Mutual Service Companies and Subsidiary Service Companies ("System of Accounts"), so as to establish, as an Appendix thereto, a regulation entitled: REGULATION TO GOVERN THE PRESERVATION AND DESTRUCTION OF RECORDS OF MUTUAL AND SUBSIDIARY SERVICE COMPANIES" ("Regulation"). Heretofore, the System of Accounts had required that service companies subject thereto retain their records permanently, unless otherwise authorized by the Commission. The purpose of the proposal is to eliminate …
Nature Of The Examination And Certificate Required By Paragraph (A)(5) Of Rule 206(4)-2 Under The Investment Advisers Act Of 1940, United States. Securities And Exchange Commission
Nature Of The Examination And Certificate Required By Paragraph (A)(5) Of Rule 206(4)-2 Under The Investment Advisers Act Of 1940, United States. Securities And Exchange Commission
Federal Publications
Review of accountants' certificates filed under paragraph (a)(5) of Rule 206(4)-2 under the Investment Advisers Act of 1940, which requires that at least once a year an independent public accountant shall verify by actual examination all funds and securities of clients held by an investment adviser, indicates a wide variation in the scope of the examinations made and the content of the accountants' certificates. Under the circumstances, the Securities and Exchange Commission deems it appropriate to describe the nature of the examination to be made and the content of the accountant's certificate.
In The Matter Of Homer E. Kerlin: File No. 4-121; Rules Of Practice - Rule 2(E): Order Accepting Withdrawal From Practice And Dismissing Proceedings; Report Of Staff Investigation With Respect To Preparation And Certification By A Firm Of Certified Public Accountants Of Financial Statements Of Olen Company, Inc. And Its Successor, The Olen Division Of H. L. Green Company, Inc., United States. Securities And Exchange Commission
In The Matter Of Homer E. Kerlin: File No. 4-121; Rules Of Practice - Rule 2(E): Order Accepting Withdrawal From Practice And Dismissing Proceedings; Report Of Staff Investigation With Respect To Preparation And Certification By A Firm Of Certified Public Accountants Of Financial Statements Of Olen Company, Inc. And Its Successor, The Olen Division Of H. L. Green Company, Inc., United States. Securities And Exchange Commission
Federal Publications
These proceedings were instituted pursuant to Rule 2(e) of our Rules of Practice to determine whether a firm of certified public accountants, its senior partner, and Homer E. Kerlin, a junior partner, should be denied the privilege of practicing before us because of alleged unethical or improper professional conduct in connection with the preparation and certification of financial statements of the Olen Company, Inc. and its successor, the Olen Division of H. L. Green Company, Inc.
Starting And Managing A Small...Retail Drugstore; Starting And Managing Series, Volume 11, Lloyd Gladwell, United States. Small Business Administration
Starting And Managing A Small...Retail Drugstore; Starting And Managing Series, Volume 11, Lloyd Gladwell, United States. Small Business Administration
Federal Publications
No abstract provided.
Cost-Accounting System For Small Sawmills, James C. Whittaker, United States. Department. Of Agriculture. Central States Forest Experiment Station
Cost-Accounting System For Small Sawmills, James C. Whittaker, United States. Department. Of Agriculture. Central States Forest Experiment Station
Federal Publications
No abstract provided.
General Rules And Regulations Under The Investment Company Act Of 1940, As In Effect April 30, 1965, United States. Securities And Exchange Commission
General Rules And Regulations Under The Investment Company Act Of 1940, As In Effect April 30, 1965, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Balance Sheet Classification Of Deferred Income Taxes Arising From Installment Sales, United States. Securities And Exchange Commission
Balance Sheet Classification Of Deferred Income Taxes Arising From Installment Sales, United States. Securities And Exchange Commission
Federal Publications
It has come to the attention of the Securities and Exchange Commission that diverse practices exist regarding the balance sheet classification of deferred income taxes arising from the use of the installment method of reporting gross profit for income tax purposes. The majority of companies having installment receivables classified as current assets classify the related deferred income taxes as a noncurrent credit item, while some classify the deferred income taxes as a current liability or as a deduction from the receivables. It is understood that, at the end of their current fiscal years, some registrants intend to change from current …
In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Order Readmitting Accountant To Practice Before Commission, United States. Securities And Exchange Commission
In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Order Readmitting Accountant To Practice Before Commission, United States. Securities And Exchange Commission
Federal Publications
It is ordered that the petition of Morton I. Myers for reinstatement of his privilege of appearing and practicing before the Commission be, and it hereby is, granted.
Starting And Managing A Small ....Retail Hardware Store, Dwayne Laws, United States. Small Business Administration
Starting And Managing A Small ....Retail Hardware Store, Dwayne Laws, United States. Small Business Administration
Federal Publications
No abstract provided.
Independent Audits; Policy And Procedure Statement No. 2, United States. Federal Home Loan Bank Board
Independent Audits; Policy And Procedure Statement No. 2, United States. Federal Home Loan Bank Board
Federal Publications
No abstract provided.
Regulation S-X: Form And Content Of Financial As Amended To October 15, 1964, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial As Amended To October 15, 1964, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Adoption Of Article 7a And Rule 12-31 Of Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Article 7a And Rule 12-31 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 7A and Rule 12-31 to govern the form and content of financial statements and related schedules filed by life insurance companies.
In The Matter Of Roberts & Morrow: File No. 4-120: Rule 2(E), Rules Of Practice: Order Dismissing Proceedings, United States. Securities And Exchange Commission
In The Matter Of Roberts & Morrow: File No. 4-120: Rule 2(E), Rules Of Practice: Order Dismissing Proceedings, United States. Securities And Exchange Commission
Federal Publications
On August 16, 1963 the Commission initiated proceedings pursuant to Rule 2(e) of the Rules of Practice of the Commission to determine whether Roberts & Morrow, a partnership of certified public accountants, practicing as such with offices located at 953 S.W. First Street, Miami 36, Florida, and certain of its partners, should be disqualified from and denied temporarily or permanently the privilege of appearing or practicing before the Commission. The charges arose from the certification of the financial statements included in a registration statement filed by Miami Window Corporation on February 25, 1959, in which respondents had represented in the …
Accounting For The Investment Credit, United States. Securities And Exchange Commission
Accounting For The Investment Credit, United States. Securities And Exchange Commission
Federal Publications
In view of the extensive public discussion of the accounting for the investment credit provided in the Revenue Act of 1962 and the fact that the Accounting Principles Board of the American Institute of Certified Public Accountants has concluded that the investment credit should be reflected in income over the productive life of acquired property, 1/ the Securities and Exchange Commission deems it appropriate to respond to inquiries with respect to the application of the Commission's accounting and disclosure requirements to this matter.
In The Matter Of Harmon R. Stone: File No. 4-114: Rule 2(E), Rules Of Practice: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Harmon R. Stone: File No. 4-114: Rule 2(E), Rules Of Practice: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where accountant, who certified financial reports of registered broker-dealer filed with Commission, failed to perform various auditing procedures specified in Commission's Minimum Audit Requirements for such reports and failed to comply with generally accepted auditing standards in that he did not properly obtain confirmations of customers' accounts and closed accounts and did not properly balance securities positions or verify securities in transfer, and where he certified financial statement of a mutual fund for periods when company of which he was a principal stockholder and co-manager made loans collateralized by securities to salesmen and customers of broker-dealer which was principal underwriter …
Maintenance Of Records Of Transactions By Broker-Dealers As Underwriters Of Investment Company Shares, United States. Securities And Exchange Commission
Maintenance Of Records Of Transactions By Broker-Dealers As Underwriters Of Investment Company Shares, United States. Securities And Exchange Commission
Federal Publications
It has come to the attention of the Commission that some broker-dealers who act as underwriters of investment company shares do not record on their books and records transactions arising from the sale and redemption by them of such shares. Such transactions should be recorded in a separate account for each customer including each investment company and each broker-dealer distributing or redeeming such shares. Such transactions may not properly be recorded in the fail records in lieu of maintaining separate accounts for each customer as the customary arrangement that payment shall be against delivery on a traditional settlement date is …
Management Audit For Small Manufacturers, Philip M. Faucett
Management Audit For Small Manufacturers, Philip M. Faucett
Federal Publications
No abstract provided.
In The Matter Of Arthur Levison And Levison And Company: File No. 4-99: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Arthur Levison And Levison And Company: File No. 4-99: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where certified public accountant certified materially false and misleading financial statements including statements filed with the Commission and stated in his certificates that he had examined the companies' financial accounts and records and that such examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and other auditing procedures as he considered necessary under the circumstances, when in fact he had not even seen the companies' books and records but relied instead entirely on statements which another certified public accountant either had prepared or the accountant assumed he had prepared; and …
Regulation S-X: Form And Content Of Financial Statements As In Effect July 15, 1962, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect July 15, 1962, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
List Of Units Of Property For Use In Connection With Uniform System Of Accounts Prescribed For Public Utilities And Licensees. Effective January 1, 1961, United States. Federal Power Commission
List Of Units Of Property For Use In Connection With Uniform System Of Accounts Prescribed For Public Utilities And Licensees. Effective January 1, 1961, United States. Federal Power Commission
Federal Publications
No abstract provided.
Accounting For Real Estate Transactions Where Circumstances Indicate That Profits Were Not Earned At The Time The Transactions Were Recorded, United States. Securities And Exchange Commission
Accounting For Real Estate Transactions Where Circumstances Indicate That Profits Were Not Earned At The Time The Transactions Were Recorded, United States. Securities And Exchange Commission
Federal Publications
A number of recent cases have come to the attention of the Commission in which the gross profits on certain real estate transactions were taken into income under circumstances which indicate that they were not realized in the period in which the transactions were recorded.