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Articles 31081 - 31110 of 39912
Full-Text Articles in Accounting
Experiences In Auditing, Anonymous, R. Wallace Haworth
Experiences In Auditing, Anonymous, R. Wallace Haworth
Journal of Accountancy
No abstract provided.
Commentator, William D. Cranstoun
This Blessed Language, A. P. Richardson
Journal Of Accountancy, January 1942 Vol. 73 Issue 1 [Whole Issue], American Institute Of Accountants
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
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
Some Current Deficiencies In Financial Statements, William W. Werntz
Journal of Accountancy
No abstract provided.
Current Literature, American Institute Of Accountants. Library
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Coast-To-Coast, American Institute Of Accountants. Bureau Of Information
Woman C.P.A.
No abstract provided.
Country Accountant, Nina P. Hudson
1941 Federal Revenue Act, Ruth A. Clark
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. 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
Patents, Hazel B. Scott
From The Mailbag, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
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
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
Interim Financial Statements And The Auditor’S Report Thereon, American Institute Of Accountants. Committee On Auditing Procedure
Journal of Accountancy
No abstract provided.