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Articles 29881 - 29910 of 39951

Full-Text Articles in Accounting

Letter From Carman G. Blough, Director Of Research, American Institute Of Accountants, To Members Of The Committee On Accounting Procedure, Re: Meeting With American Petroleum Institute Financial And Accounting Committee., Carman G. Blough Jan 1946

Letter From Carman G. Blough, Director Of Research, American Institute Of Accountants, To Members Of The Committee On Accounting Procedure, Re: Meeting With American Petroleum Institute Financial And Accounting Committee., Carman G. Blough

American Institute of Accountants

No abstract provided.


Certified Public Accountant, 1946, American Institute Of Accountants Jan 1946

Certified Public Accountant, 1946, American Institute Of Accountants

Newsletters

No abstract provided.


Trego County Real Estate Assessment Plan, Vernon T. Clover Jan 1946

Trego County Real Estate Assessment Plan, Vernon T. Clover

Fort Hays Studies Series

This study of the Trego County Real Estate Assessment Plan was undertaken in order to bring its main elements together into a systematic form. The philosophy of the plan and its technical application are explained.


Importance Of The Carryback Refund Provisions, Maurice Austin Jan 1946

Importance Of The Carryback Refund Provisions, Maurice Austin

AICPA Committees

No abstract provided.


College Accounting Testing Program Bulletin No. 1; A Study Of The Abililty Of Accounting Students: Results Of Orientation Text, Form A, In Schools Of Business Of Twenty-Nine Colleges, Fall Semester, 1946, American Institute Of Accountants. Committee On Selection Of Personnel Jan 1946

College Accounting Testing Program Bulletin No. 1; A Study Of The Abililty Of Accounting Students: Results Of Orientation Text, Form A, In Schools Of Business Of Twenty-Nine Colleges, Fall Semester, 1946, American Institute Of Accountants. Committee On Selection Of Personnel

AICPA Committees

No abstract provided.


Accounting For Income Taxes,, Anson Herrick Jan 1946

Accounting For Income Taxes,, Anson Herrick

AICPA Committees

No abstract provided.


Accounting For The Use Of Special War Reserves; Accounting Research Bulletin, No. 26, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1946

Accounting For The Use Of Special War Reserves; Accounting Research Bulletin, No. 26, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Emergency Facilities; Accounting Research Bulletin, No. 27, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1946

Emergency Facilities; Accounting Research Bulletin, No. 27, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Hearings Of Joint Committee On Internal Revenue Taxation On The Administration Of Section 722 Of The Internal Revenue Code: February 6, 1946, Statement Of Maurice Austin, Chairman Of The Committee On Federal Taxation Of The American Institute Of Accountants, Maurice Austin, American Institute Of Accountants. Committee On Federal Taxation, United States. Congress. Joint Committee On Internal Revenue Taxation Jan 1946

Hearings Of Joint Committee On Internal Revenue Taxation On The Administration Of Section 722 Of The Internal Revenue Code: February 6, 1946, Statement Of Maurice Austin, Chairman Of The Committee On Federal Taxation Of The American Institute Of Accountants, Maurice Austin, American Institute Of Accountants. Committee On Federal Taxation, United States. Congress. Joint Committee On Internal Revenue Taxation

American Institute of Accountants

No abstract provided.


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Redesignating Rule 6-10 Under Article 6a As Rule 6-10a, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Redesignating Rule 6-10 Under Article 6a As Rule 6-10a, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission, acting pursuant to authority conferred upon it by the Securities Act of 1933, particularly Sections 7 and 19 (a) thereof, the Securities Exchange Act of 1934, particularly Sections 12, 13, 15 (d), and 23 (a) thereof, and the Investment Company Act of 1940, particularly Sections 8, 30, 31 (c) and 38 (a) thereof, and finding notice and public proceedings thereon and a 30-day postponement of the effective date hereof unnecessary because the amendment cannot adversely affect the rights of any person, hereby amends Regulation S-X by redesignating Rule 6-10 of Article 6A as Rule 6-10A.


Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates. The revised requirements are applicable to all financial statements filed by such companies under the Investment Company Act of 1940, the Securities Act of 1933 and the Securities Exchange Act of 1934. The action taken resulted in a complete restatement of Article 6 of Regulation S-X and in major changes In the related supplementary schedules contained in Rules 12-19, 12-20, 12-21 and …


Suggested Fiscal Closing Dates, American Institute Of Accountants. Natural Business Year Council Jan 1946

Suggested Fiscal Closing Dates, American Institute Of Accountants. Natural Business Year Council

Guides, Handbooks and Manuals

No abstract provided.


Professional Ethics Of Public Accounting, John L. Carey Jan 1946

Professional Ethics Of Public Accounting, John L. Carey

AICPA Professional Standards

The main purpose of this book is to help young accountants and students to understand the existing rules of professional conduct applicable to the accounting professionwhy each rule seemed desirable, how it is being interpreted in particular situations, how it fits in a logical pattern of sensible conduct for certified public accountants, not only in the interest of society as a whole, but in their own self-interest. By rearranging the subject matter of the rules according to general classes of objectives, an effort has been made to show the profession's own conception of its obligations to the public as a …


Natural Business Year, Its Advantages To Business Management, Pennsylvania Institute Of Certified Public Accountants, American Institute Of Accountants Jan 1946

Natural Business Year, Its Advantages To Business Management, Pennsylvania Institute Of Certified Public Accountants, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


"Tax Reductions" In Statements Of Income, American Institute Of Accountants. Research Department Jan 1946

"Tax Reductions" In Statements Of Income, American Institute Of Accountants. Research Department

Guides, Handbooks and Manuals

No abstract provided.


By-Laws And Rules Of Professional Conduct, 1946, American Institute Of Accountants Jan 1946

By-Laws And Rules Of Professional Conduct, 1946, American Institute Of Accountants

AICPA Professional Standards

No abstract provided.


Restrictive Accountancy Legislation, American Institute Of Accountants Jan 1946

Restrictive Accountancy Legislation, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Role Of Accounting In The Taxing Process, An Address Before The National Tax Association, June 6, 1946, Carman G. Blough Jan 1946

Role Of Accounting In The Taxing Process, An Address Before The National Tax Association, June 6, 1946, Carman G. Blough

Guides, Handbooks and Manuals

No abstract provided.


Restrictive Accountancy Legislation [Bibliography], American Institute Of Accountants Jan 1946

Restrictive Accountancy Legislation [Bibliography], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Securities And Exchange Commission Announced Today That A Public Conference Will Be Held On July 9, 1946 To Consider A Proposal Made By Its Staff For The Revision Of Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Of Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Announced Today That A Public Conference Will Be Held On July 9, 1946 To Consider A Proposal Made By Its Staff For The Revision Of Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Of Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission announced today that a public conference will be held on July 9, 1946 to consider a proposal made by its staff for the revision of Article 6 of Regulation S-X which governs the form and content of financial statements of management investment companies other than those which are issuers of periodic payment plan certificates.


Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates. The revised requirements are applicable to all financial statements filed by such companies under the Investment Company Act of 1940, the Securities Act of 1933 and the Securities Exchange Act of 1934. The action taken resulted in a complete restatement of Article 6 of Regulation S-X and in major changes In the related supplementary schedules contained in Rules 12-19, 12-20, 12-21 and …


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Designed To Provide For Special Disclosure Of War Costs, Losses, And Expenses Currently Being Recognized, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Designed To Provide For Special Disclosure Of War Costs, Losses, And Expenses Currently Being Recognized, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendment to Regulation S-X designed to provide for special disclosure of war costs, losses, and expenses currently being recognized. The amendment adds a new sub-paragraph (d) to Caption 16 of Rule 5-03 of the Commission's Regulation S-X which governs the form and content of most financial statements required to be filed under the Securities Act of 1933 or the Securities Exchange Act of 1934.


Yearbook 1944-1945, American Institute Of Accountants Jan 1946

Yearbook 1944-1945, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


New Developments In Accounting 1946, Papers Presened At The Fifty-Ninth Annual Meeting Of The American Institute Of Accountants, American Institute Of Accountants Jan 1946

New Developments In Accounting 1946, Papers Presened At The Fifty-Ninth Annual Meeting Of The American Institute Of Accountants, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Annual Reports, 1946, American Institute Of Accountants: Preprinted From The American Institute Of Accountants Yearbook, 1945-1946., American Institute Of Accountants Jan 1946

Annual Reports, 1946, American Institute Of Accountants: Preprinted From The American Institute Of Accountants Yearbook, 1945-1946., American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Lawyers, Cooperation With, American Institute Of Accountants Jan 1946

Lawyers, Cooperation With, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Certified Public Accountant On The Threshold Of His Second Half Century An Address Delivered On October 3, 1946 At The Fifty-Ninth Annual Meeting, Prior Sinclair Jan 1946

Certified Public Accountant On The Threshold Of His Second Half Century An Address Delivered On October 3, 1946 At The Fifty-Ninth Annual Meeting, Prior Sinclair

Association Sections, Divisions, Boards, Teams

No abstract provided.


Attitudes Toward Certified Public Accountants As A Profession: Research Proposal, Psychological Corporation, American Institute Of Accountants Jan 1946

Attitudes Toward Certified Public Accountants As A Profession: Research Proposal, Psychological Corporation, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1946, United States. Securities And Exchange Commission Jan 1946

Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1946, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Announced The Issuance Of A Release In Its Accounting Series Discussing A Problem That May Face Management Investment Companies In Complying With The Requirements Of The Recently Revised Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Filed With The Commission By Management Investment Companies, United States. Securities And Exchange Commission, William W. Werntz Jan 1946

Securities And Exchange Commission Today Announced The Issuance Of A Release In Its Accounting Series Discussing A Problem That May Face Management Investment Companies In Complying With The Requirements Of The Recently Revised Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Filed With The Commission By Management Investment Companies, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today announced the issuance of a release in its Accounting Series discussing a problem that may face management investment companies in complying with the requirements of the recently revised Article 6 of Regulation S-X which governs the form and content of financial statements filed with the Commission by management investment companies. The release outlines certain procedures which may be followed in allocating past dividends so as to arrive at (1) the balance of undistributed net income (excluding gain or loss on investments); and (2) accumulated net realized gain or loss on investments.