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Articles 31081 - 31110 of 39912

Full-Text Articles in Accounting

Experiences In Auditing, Anonymous, R. Wallace Haworth Jan 1942

Experiences In Auditing, Anonymous, R. Wallace Haworth

Journal of Accountancy

No abstract provided.


Commentator, William D. Cranstoun Jan 1942

Commentator, William D. Cranstoun

Journal of Accountancy

No abstract provided.


This Blessed Language, A. P. Richardson Jan 1942

This Blessed Language, A. P. Richardson

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, January 1942 Vol. 73 Issue 1 [Whole Issue], American Institute Of Accountants Jan 1942

Journal Of Accountancy, January 1942 Vol. 73 Issue 1 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Wartime Accounting 1942 : Papers Presented At The Fifty-Fifth Annual Meeting Of The American Institute Of Accountants, American Institute Of Accountants Jan 1942

Wartime Accounting 1942 : Papers Presented At The Fifty-Fifth Annual Meeting Of The American Institute Of Accountants, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Some Current Deficiencies In Financial Statements, William W. Werntz Jan 1942

Some Current Deficiencies In Financial Statements, William W. Werntz

Journal of Accountancy

No abstract provided.


Current Literature, American Institute Of Accountants. Library Jan 1942

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.


Unofficial Answers To The Examination Questions, May 1939 To November 1941, H. P. Baumann, Spencer Gordon Jan 1942

Unofficial Answers To The Examination Questions, May 1939 To November 1941, H. P. Baumann, Spencer Gordon

Examinations and Study

No abstract provided.


Regulation S-X: Form And Content Of Financial Statements As Amended To And Including May 15, 1942, United States. Securities And Exchange Commission Jan 1942

Regulation S-X: Form And Content Of Financial Statements As Amended To And Including May 15, 1942, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X So As To Make That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unincorporated Management Investment Companies Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X So As To Make That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unincorporated Management Investment Companies Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendemnt to Regulation S-X so as to make that regulation applicable to the form and content of financial statements filed by unincorporated management investment companies which are issuers of periodic payment plan certificates. The principal change effected by the amendment causes the statement of income and other distributable funds to show separately the balance of income before gain or loss from security transactions and the gain or loss from security transactions. The amendment also includes certain clarifying changes in Article 6 and Article 6A.


Priorities Instructions: February 18, 1942, United States. Joint Army And Navy Munitions Board Jan 1942

Priorities Instructions: February 18, 1942, United States. Joint Army And Navy Munitions Board

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Issued An Opinion In Its Accounting Series Dealing With Certain Accounting Aspects Of The Recent Amendments To Forms 10-K And N-30a-1, The Principal Annual Reporting Forms Under Section 13 Of The Securities Exchange Act, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Issued An Opinion In Its Accounting Series Dealing With Certain Accounting Aspects Of The Recent Amendments To Forms 10-K And N-30a-1, The Principal Annual Reporting Forms Under Section 13 Of The Securities Exchange Act, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today issued an opinion in its Accounting Series dealing with certain accounting aspects of the recent amendments to Forms 10-K and N-30A-1, the principal annual reporting forms under Section 13 of the Securities Exchange Act. These amendments, which were adopted in connection with recent revisions of the rules governing proxy solicitations, permit companies to file copies of their regular annual reports to stockholders in place of certain of the financial statements required to be filed by such forms, if the financial statements included in the annual report to stockholders substantially conform to the requirements of …


Securities And Exchange Commission Today Announced The Adoption Of Changes In Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unit Investment Trusts, Including Unit Investment Trust's Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of Changes In Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unit Investment Trusts, Including Unit Investment Trust's Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of changes in Regulation S-X making that regulation applicable to the form and content of financial statements filed by unit investment trusts, including unit investment trust's which are issuers of periodic payment plan certificates. The changes are designed for use by companies subject to the Investment Company Act of 1940, but also are applicable to statements of unit investment trusts filed under the Securities Act of 1933 and the Securities Exchange Act of 1934. It is contemplated, however, that further amendments or a general revision of the requirements as to the …


Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, And 12-14 Of Regulation S-X, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, And 12-14 Of Regulation S-X, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of amendments to Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, and 12-14 of Regulation S-X. The changes made are part of a comprehensive revision of the reporting requirements designed to facilitate the furnishing of information with a minimum burden and expense.


Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Releases Regarding The Treatment By An Investment Company Of Interest Collected On Defaulted Bonds Applicable To A Period Prior To The Date On Which Such Bonds And Defaulted Interest Were Purchased, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Releases Regarding The Treatment By An Investment Company Of Interest Collected On Defaulted Bonds Applicable To A Period Prior To The Date On Which Such Bonds And Defaulted Interest Were Purchased, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today announced the issuance of an opinion in its Accounting Series Releases regarding the treatment by an investment company of interest collected on defaulted bonds applicable to a period prior to the date on which such bonds and defaulted interest were purchased. The opinion indicates that collections on account of the principal of the bonds and the defaulted interest coupons should not be treated as income until such time as the full purchase price has been recovered.


Securities And Exchange Commission Announced Today That It Has Rescinded Form 15-K Which Was Used For Reports Of Investment Companies Under Section 13 Of The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Announced Today That It Has Rescinded Form 15-K Which Was Used For Reports Of Investment Companies Under Section 13 Of The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission announced today that it has rescinded form 15-K which was used for reports of investment companies under Section 13 of the Securities Exchange Act of 1934. The form has become obsolete inasmuch as investment companies now file copies of their reports under the Investment Company Act of 1940 in satisfaction of the reporting requirements of Section 13 of the Securities Exchange Act of 1934.


Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Disclosure To Be Given To Certain Types Of Provisions And Conditions That Limit The Avail-Ability Of Surplus For Dividend Purposes, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Disclosure To Be Given To Certain Types Of Provisions And Conditions That Limit The Avail-Ability Of Surplus For Dividend Purposes, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series relative to the disclosure to be given to certain types of provisions and conditions that limit the avail-ability of surplus for dividend purposes. The opinion describes some of the more common restrictions of this kind and outlines the necessary disclosure in financial statements filed with the Commission.


Securities And Exchange Commission Today Announced The Adoption Of Certain Revisions, Effective January 1, 1943, To Its Uniform System Of Accounts For Public Utility Holding Companies, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of Certain Revisions, Effective January 1, 1943, To Its Uniform System Of Accounts For Public Utility Holding Companies, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of certain revisions, effective January 1, 1943, to its Uniform System of Accounts for Public Utility Holding Companies. Since printed copies of the system of, accounts as revised will not be available for distribution for some time, the amendments in mimeographed form are attached to this release. Under the provisions of Rule U-26 the revised system, subject to certain exceptions, is applicable to all registered public utility holding companies and their subsidiary holding companies. The principal exception covers holding companies which are also operating companies.


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 12-16 Of Regulation S-X So As To Make It Clear That Note 5 To The Schedule Therein Prescribed Requires Information Relative To Rents And Royalties Only If The Aggregate Amount Thereof Is Significant, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 12-16 Of Regulation S-X So As To Make It Clear That Note 5 To The Schedule Therein Prescribed Requires Information Relative To Rents And Royalties Only If The Aggregate Amount Thereof Is Significant, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendment to Rule 12-16 of Regulation S-X so as to make it clear that Note 5 to the schedule therein prescribed requires information relative to rents and royalties only if the aggregate amount thereof is significant. Rule 5-04 of Regulation S-X was also amended to make it clear that it is necessary to file Schedule XVII - Income from Dividends - in support of each profit and loss statement filed. Since the schedule also calls for information as to the amount of the equity of the company in the …


Natural Business Year- Its Advantages To Business Management, American Institute Of Accountants Jan 1942

Natural Business Year- Its Advantages To Business Management, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Accounting In Its Relation To Other Professions, Grace Fox Dec 1941

Accounting In Its Relation To Other Professions, Grace Fox

Woman C.P.A.

No abstract provided.


Coast-To-Coast, American Institute Of Accountants. Bureau Of Information Dec 1941

Coast-To-Coast, American Institute Of Accountants. Bureau Of Information

Woman C.P.A.

No abstract provided.


Country Accountant, Nina P. Hudson Dec 1941

Country Accountant, Nina P. Hudson

Woman C.P.A.

No abstract provided.


1941 Federal Revenue Act, Ruth A. Clark Dec 1941

1941 Federal Revenue Act, Ruth A. Clark

Woman C.P.A.

No abstract provided.


Woman C.P.A. Volume 5, Copy 2, December, 1941, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Dec 1941

Woman C.P.A. Volume 5, Copy 2, December, 1941, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Presidents' Column, Mary C. Gildea, Ida S. Broo Dec 1941

Presidents' Column, Mary C. Gildea, Ida S. Broo

Woman C.P.A.

No abstract provided.


Patents, Hazel B. Scott Dec 1941

Patents, Hazel B. Scott

Woman C.P.A.

No abstract provided.


From The Mailbag, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Dec 1941

From The Mailbag, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Converting Close Corporations Into Partnerships Or Individual Proprietorships, William H. Whitney Dec 1941

Converting Close Corporations Into Partnerships Or Individual Proprietorships, William H. Whitney

Journal of Accountancy

No abstract provided.


Interim Financial Statements And The Auditor’S Report Thereon, American Institute Of Accountants. Committee On Auditing Procedure Dec 1941

Interim Financial Statements And The Auditor’S Report Thereon, American Institute Of Accountants. Committee On Auditing Procedure

Journal of Accountancy

No abstract provided.