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Articles 26791 - 26820 of 40122

Full-Text Articles in Accounting

Quarterly, Vol. 08, No. 1 (1962, March) [Whole Issue], Touche, Ross, Bailey & Smart Jan 1962

Quarterly, Vol. 08, No. 1 (1962, March) [Whole Issue], Touche, Ross, Bailey & Smart

Touche Ross Publications

No abstract provided.


Quarterly, Vol. 08, No. 2 (1962, June) [Whole Issue], Touche, Ross, Bailey & Smart Jan 1962

Quarterly, Vol. 08, No. 2 (1962, June) [Whole Issue], Touche, Ross, Bailey & Smart

Touche Ross Publications

No abstract provided.


Accounting For The Investment Credit; Opinions Of The Accounting Principles Board 02; Apb Opinion 02, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1962

Accounting For The Investment Credit; Opinions Of The Accounting Principles Board 02; Apb Opinion 02, American Institute Of Certified Public Accountants. Accounting Principles Board

AICPA Committees

No abstract provided.


Officers, Council, Committees And Boards, American Insitute Of Certified Public Accountants Foundation, State Societies Of Cpas, 1961-62, American Institute Of Certified Public Accountants Jan 1962

Officers, Council, Committees And Boards, American Insitute Of Certified Public Accountants Foundation, State Societies Of Cpas, 1961-62, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Reporting Of Leases In Financial Statements; Accounting Research Study No. 04, John H. Myers Jan 1962

Reporting Of Leases In Financial Statements; Accounting Research Study No. 04, John H. Myers

Guides, Handbooks and Manuals

No abstract provided.


Comments On Proposed Regulations Under Section 318 And 6038 Of The Internal Revenue Code Regarding Information With Respect To Certain Foreign Corporations., American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1962

Comments On Proposed Regulations Under Section 318 And 6038 Of The Internal Revenue Code Regarding Information With Respect To Certain Foreign Corporations., American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Prepared Testimony And Statement Of Comments Regarding H. R. 10650, The Revenue Act Of 1962, Presented To The Committee On Finance, Senate Of The United States, April 3 And 10, 1962, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1962

Prepared Testimony And Statement Of Comments Regarding H. R. 10650, The Revenue Act Of 1962, Presented To The Committee On Finance, Senate Of The United States, April 3 And 10, 1962, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Letter To Thomas J. Reilly, Director Of Practice, Regarding Propose Amendments To Treasury Department Circular No. 230 (Revised), American Institute Of Certified Public Accountants. Federal Tax Committee Jan 1962

Letter To Thomas J. Reilly, Director Of Practice, Regarding Propose Amendments To Treasury Department Circular No. 230 (Revised), American Institute Of Certified Public Accountants. Federal Tax Committee

AICPA Committees

No abstract provided.


Regulation S-X: Form And Content Of Financial Statements As In Effect July 15, 1962, United States. Securities And Exchange Commission Jan 1962

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.


Adoption Of Form 11-K And Rule 15d-21 And Amendments To Form 10-K And Regulation S-X, United States. Securities And Exchange Commission Jan 1962

Adoption Of Form 11-K And Rule 15d-21 And Amendments To Form 10-K And Regulation S-X, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission has adopted regulations governing the filing of annual reports pursuant to Section 15(d) of the Securities Exchange Act of 1934 relating to employee stock purchase, savings and similar plans. Proposed regulations relating to the filing of such reports were published for comment on June 13, 1961 (Securities Exchange Act Release 6576). As a result of further consideration of these proposals and the comments and suggestions received in regard thereto, certain changes have been made in the proposed regulations.


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 Jan 1962

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 Jan 1962

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.


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 Jan 1962

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 …


In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission Jan 1962

In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission

Federal Publications

Where certified public accountant, on basis solely of information supplied on telephone which was materially false and misleading, prepared balance sheet for proposed corporation and sent it to client with covering letter addressed to corporation's "Board of Directors" stating that balance sheet had been prepared from corporation's books and records, held, accountant engaged in unethical and improper professional conduct warranting suspension of his privilege to practice before the Commission. Where junior partner of accounting firm improperly prepared and transmitted balance sheet wholly without authority or approval of senior partner contrary to firm's rules, but junior partner was demoted to employee …


In The Matter Of Nathan Wechsler: File No. 4-110: Rules Of Practice - Rule 2(E): Order, United States. Securities And Exchange Commission Jan 1962

In The Matter Of Nathan Wechsler: File No. 4-110: Rules Of Practice - Rule 2(E): Order, United States. Securities And Exchange Commission

Federal Publications

It is ordered that respondent's resignation from appearance or practice of any kind before this Commission be, and the same is hereby accepted, and that no further proceedings be had in this matter.


Information For Cpa Candidates (1962), American Institute Of Certified Public Accountants. Board Of Examiners Jan 1962

Information For Cpa Candidates (1962), American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Accounting And Other Requirements For The Sale Of Foreign Securities In The U.S. Capital Market. Revised 1962, American Institute Of Certified Public Accountants Jan 1962

Accounting And Other Requirements For The Sale Of Foreign Securities In The U.S. Capital Market. Revised 1962, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Audits By Certified Public Accountants, Their Nature And Significance (1962), American Institute Of Certified Public Accountants Jan 1962

Audits By Certified Public Accountants, Their Nature And Significance (1962), American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Public Relations Clinic: Memorandum: To: Members Of The Oregon Society Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa) Jan 1962

Public Relations Clinic: Memorandum: To: Members Of The Oregon Society Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


1962 List Of Accounting Firms And Individual Practitioners, American Institute Of Certified Public Accountants (Aicpa) Jan 1962

1962 List Of Accounting Firms And Individual Practitioners, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Comments On Proposed Regulations Under Section 6046 Of The Internal Revenue Code Regarding Returns As To Organization Or Reorganization Of Foreign Corporations, Etc. Dec. 1962?, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1962

Comments On Proposed Regulations Under Section 6046 Of The Internal Revenue Code Regarding Returns As To Organization Or Reorganization Of Foreign Corporations, Etc. Dec. 1962?, American Institute Of Certified Public Accountants. Committee On Federal Taxation

Guides, Handbooks and Manuals

No abstract provided.


Comments On Proposed Regulations Under Section 274(D) Of The Internal Revenue Code Relating To Substantiation Requirements For Expenditures For Traveling, Entertainment And Gifts; Formally Presented To The Internal Revenue Service, December 4, 1962., American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1962

Comments On Proposed Regulations Under Section 274(D) Of The Internal Revenue Code Relating To Substantiation Requirements For Expenditures For Traveling, Entertainment And Gifts; Formally Presented To The Internal Revenue Service, December 4, 1962., American Institute Of Certified Public Accountants. Committee On Federal Taxation

Guides, Handbooks and Manuals

No abstract provided.


Introducing The Cpa Consultation Service In Your State, American Institute Of Certified Public Accountants. Cpa Consultation Service Committee Jan 1962

Introducing The Cpa Consultation Service In Your State, American Institute Of Certified Public Accountants. Cpa Consultation Service Committee

Guides, Handbooks and Manuals

No abstract provided.


Tentative Set Of Broad Accounting Principles For Business Enterprises; Accounting Research Study No. 03, Robert Thomas Sprouse, Maurice Moonitz Jan 1962

Tentative Set Of Broad Accounting Principles For Business Enterprises; Accounting Research Study No. 03, Robert Thomas Sprouse, Maurice Moonitz

Guides, Handbooks and Manuals

No abstract provided.


Review Of The Insurance Coverage Of The Small Business; Management Services By Cpas, 7, American Institute Of Certified Public Accountants Jan 1962

Review Of The Insurance Coverage Of The Small Business; Management Services By Cpas, 7, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Which Way Young Lady? A Career Information Booklet, American Woman's Society Of Certified Public Accountants Jan 1962

Which Way Young Lady? A Career Information Booklet, American Woman's Society Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Working With The Revenue Code - 1962, T. T. Shaw Jan 1962

Working With The Revenue Code - 1962, T. T. Shaw

Guides, Handbooks and Manuals

No abstract provided.


Accounting Practice Management Handbook;, James H. Macneill Jan 1962

Accounting Practice Management Handbook;, James H. Macneill

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession, Where Is It Headed? A Summary Of Views On The Profession's Future;, John L. Carey Jan 1962

Accounting Profession, Where Is It Headed? A Summary Of Views On The Profession's Future;, John L. Carey

Guides, Handbooks and Manuals

No abstract provided.


Trial Board Procedures: Rules Of Practice And Procedure Applicable To Proceedings Before The Trial Board Of The American Institute Of Certified Public Accountants Or Any Sub-Board Of The Trial Board., American Institute Of Certified Public Accountants. Trial Board Jan 1962

Trial Board Procedures: Rules Of Practice And Procedure Applicable To Proceedings Before The Trial Board Of The American Institute Of Certified Public Accountants Or Any Sub-Board Of The Trial Board., American Institute Of Certified Public Accountants. Trial Board

Guides, Handbooks and Manuals

No abstract provided.