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Articles 31801 - 31830 of 39911

Full-Text Articles in Accounting

Introductory Remarks At Session Of Convention, Experiences With Extensions Of Auditing Procedure, S. J. Broad Jan 1940

Introductory Remarks At Session Of Convention, Experiences With Extensions Of Auditing Procedure, S. J. Broad

Association Sections, Divisions, Boards, Teams

No abstract provided.


Applications, 1940, American Institute Of Accountants Jan 1940

Applications, 1940, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Pre-Audit Requirement Under Contracts On A Cost-Plus-A-Fixed-Fee Basis And Organization Of Field Auditors' Office, Willard R. Ginder Jan 1940

Pre-Audit Requirement Under Contracts On A Cost-Plus-A-Fixed-Fee Basis And Organization Of Field Auditors' Office, Willard R. Ginder

Association Sections, Divisions, Boards, Teams

No abstract provided.


Memorandum For President In Re: H. M. Pond, American Institute Of Accountants. Council Jan 1940

Memorandum For President In Re: H. M. Pond, American Institute Of Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Importance Of Adequate Accounting And The Verification And Auditing Thereof In Carrying Out The National Preparedness Program, Lincoln G. Kelly Jan 1940

Importance Of Adequate Accounting And The Verification And Auditing Thereof In Carrying Out The National Preparedness Program, Lincoln G. Kelly

Association Sections, Divisions, Boards, Teams

No abstract provided.


Competitive Bidding For Audit Services, J. William Hope Jan 1940

Competitive Bidding For Audit Services, J. William Hope

Association Sections, Divisions, Boards, Teams

No abstract provided.


Office Of The President, 1940, Iowa Society Of Certified Public Accountants, Idaho Society Of Certified Public Accountants, Pennsylvania Institute Of Certified Public Accountants, Kentucky Society Of Certified Public Accountants Jan 1940

Office Of The President, 1940, Iowa Society Of Certified Public Accountants, Idaho Society Of Certified Public Accountants, Pennsylvania Institute Of Certified Public Accountants, Kentucky Society Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Report Of Committee On Budget And Finance, 1940, American Institute Of Accountants. Committee On Budget And Finance, P. W. R. Glover Jan 1940

Report Of Committee On Budget And Finance, 1940, American Institute Of Accountants. Committee On Budget And Finance, P. W. R. Glover

Association Sections, Divisions, Boards, Teams

No abstract provided.


Progress In Accounting Education, Combining Practical Experience With Education, S. B. Taylor Jan 1940

Progress In Accounting Education, Combining Practical Experience With Education, S. B. Taylor

Association Sections, Divisions, Boards, Teams

No abstract provided.


Senate Bill 3580 76th Congress : Statement By The American Institute Of Accountants Before Subcommittee, Senate Committee On Banking And Currency, American Institute Of Accountants;United States. Congress. Senate. Banking And Currency Committee Jan 1940

Senate Bill 3580 76th Congress : Statement By The American Institute Of Accountants Before Subcommittee, Senate Committee On Banking And Currency, American Institute Of Accountants;United States. Congress. Senate. Banking And Currency Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Minute Book, 1920-1940., One Thirty-Five Cedar Street Corporation. Jan 1940

Minute Book, 1920-1940., One Thirty-Five Cedar Street Corporation.

Association Sections, Divisions, Boards, Teams

No abstract provided.


Regulation S-X: Form And Content Of Financial Statements (1940), United States. Securities And Exchange Commission Jan 1940

Regulation S-X: Form And Content Of Financial Statements (1940), United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Securities And Exchange Commission Has Amended Its Rule Adopting Regulation S-X So As To Provide That Annual Reports Under Section 13 Or 15 (D) Of The Securities Exchange Act Of 1934 For Any Fiscal Year Ending On Or Before February 28, 1940, Need Not Be Prepared In Accordance With The Requirements Of Regulation S-X, United States. Securities And Exchange Commission Jan 1940

Securities And Exchange Commission Has Amended Its Rule Adopting Regulation S-X So As To Provide That Annual Reports Under Section 13 Or 15 (D) Of The Securities Exchange Act Of 1934 For Any Fiscal Year Ending On Or Before February 28, 1940, Need Not Be Prepared In Accordance With The Requirements Of Regulation S-X, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission has amended its rule adopting Regulation S-X so as to provide that annual reports under Section 13 or 15 (d) of the Securities Exchange Act of 1934 for any fiscal year ending on or before February 28, 1940, need not be prepared in accordance with the requirements of Regulation S-X.


Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Relative To The Description Of Surplus Accruing Subsequent To The Effective Date Of A Quasi-Reorganization, United States. Securities And Exchange Commission Jan 1940

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Relative To The Description Of Surplus Accruing Subsequent To The Effective Date Of A Quasi-Reorganization, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today made public an opinion in its accounting series relative to the description of surplus accruing subsequent to the effective date of a quasi-reorganization. The term "quasi-reorganization" has come to be applied in accounting to the corporate procedure in the course of which a company, without the creation of a new corporate entity, is enabled to eliminate a deficit and. establish a new earned surplus account for the accumulation of earnings subsequent to the date selected.


In The Matter Of Mckesson & Robbins, Inc., File No. 1-1435: Securities Exchange Act Of 1934, Section 21 (A); Summary Of Findings And Conclusions, United States. Securities And Exchange Commission Jan 1940

In The Matter Of Mckesson & Robbins, Inc., File No. 1-1435: Securities Exchange Act Of 1934, Section 21 (A); Summary Of Findings And Conclusions, United States. Securities And Exchange Commission

Federal Publications

This is a summary of our report on the McKesson & Robbins hearings held pursuant to our order of December 29, 1938, under Section 21 (a) of the Securities Exchange Act of 1934. The full report contains 501 pages and may be obtained from the Superintendent of Documents, United States Government Printing Office, Washington, D. C, price 60 cents.


Securities And Exchange Commission Today Announced The Issuance Of An Additional Release In Its Accounting Series Relating To The Use Of The Natural Business Year As A Basis For Corporate Reporting, United States. Securities And Exchange Commission, William W. Werntz Jan 1940

Securities And Exchange Commission Today Announced The Issuance Of An Additional Release In Its Accounting Series Relating To The Use Of The Natural Business Year As A Basis For Corporate Reporting, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today announced the issuance of an additional release in its accounting series relating to the use of the natural business year as a basis for corporate reporting. This question was raised by a registrant, which was considering the desirability of changing from the calendar-year basis to the fiscal-year basis for its financial reports and sought to ascertain the attitude of the Commission towards this question.


Securities And Exchange Commission Today Made Public An. Opinion In Its Accounting Series Relative To The Disclosure Which Should Be Made In The Financial Statements When A Company Charges A Deficit To Capital Surplus Pursuant To A Resolution Of The Board Of Directors, But Without Approval Of The Stockholders, Such Action Being Permissible Under The Applicable State Law, United States. Securities And Exchange Commission, William W. Werntz Jan 1940

Securities And Exchange Commission Today Made Public An. Opinion In Its Accounting Series Relative To The Disclosure Which Should Be Made In The Financial Statements When A Company Charges A Deficit To Capital Surplus Pursuant To A Resolution Of The Board Of Directors, But Without Approval Of The Stockholders, Such Action Being Permissible Under The Applicable State Law, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today made public an. opinion in its accounting series relative to the disclosure which should be made in the financial statements when a company charges a deficit to capital surplus pursuant to a resolution of the board of directors, but without approval of the stockholders, such action being permissible under the applicable state law.


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 4-09 Of Regulation S-X To Permit The Consolidation Of Financial Statements Of A Totally Held Insurance Company Subsidiary With Its Parent, Provided The Subsidiary Is Primarily Engaged In The Insuring Of Risks Arising In The Ordinary Course Of Business Of The Parent, And Its Other Subsidiaries And Provided That Certain Other Conditions Are Met, United States. Securities And Exchange Commission Jan 1940

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 4-09 Of Regulation S-X To Permit The Consolidation Of Financial Statements Of A Totally Held Insurance Company Subsidiary With Its Parent, Provided The Subsidiary Is Primarily Engaged In The Insuring Of Risks Arising In The Ordinary Course Of Business Of The Parent, And Its Other Subsidiaries And Provided That Certain Other Conditions Are Met, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendment to Rule 4-09 of Regulation S-X to permit the consolidation of financial statements of a totally held insurance company subsidiary with its parent, provided the subsidiary is primarily engaged in the insuring of risks arising in the ordinary course of business of the parent, and its other subsidiaries and provided that certain other conditions are met. Regulation S-X governs the form and content of financial statements required to be filed on Form A-2 under the Securities Act of 1933 and most of the forms promulgated under the Securities …


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Note 5 To Rule 12-16 Of Regulation S-X So As To Make It Clear That Such Note Is Designed To Require Information As To The Aggregate Amount Of The Rentals On An Annual Basis, United States. Securities And Exchange Commission Jan 1940

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Note 5 To Rule 12-16 Of Regulation S-X So As To Make It Clear That Such Note Is Designed To Require Information As To The Aggregate Amount Of The Rentals On An Annual Basis, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendment to Note 5 to Rule 12-16 of Regulation S-X so as to make it clear that such note is designed to require information as to the aggregate amount of the rentals on an annual basis. Regulation S-X governs the form and content of financial statements required to be filed on Form A-2 under the Securities Act of 1933 and most of the forms promulgated under the Securities Exchange Act of 1934.


Accountancy Law Restriction Of Practice To C.P.A.'S [Bibliography], American Institute Of Accountants Jan 1940

Accountancy Law Restriction Of Practice To C.P.A.'S [Bibliography], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Sin Of Perfectionism, Jerome N. Frank Jan 1940

Sin Of Perfectionism, Jerome N. Frank

Guides, Handbooks and Manuals

No abstract provided.


No Accounting For Tastes;, John L. Carey Jan 1940

No Accounting For Tastes;, John L. Carey

Guides, Handbooks and Manuals

Address delivered to Members' Council, New Orleans Association of Commerce, Thursday, April 25, 1940


Letter On Standard Bank Confirmation Form - 1940, John L. Carey Jan 1940

Letter On Standard Bank Confirmation Form - 1940, John L. Carey

Guides, Handbooks and Manuals

No abstract provided.


Public Opinion And The Accounting Profession, Address For Ohio Society Annual Meeting, John L. Carey Jan 1940

Public Opinion And The Accounting Profession, Address For Ohio Society Annual Meeting, John L. Carey

Guides, Handbooks and Manuals

No abstract provided.


In The Matter Of Freight Commodity Statistics And Operating Statistics Of Electric Railways, United States. Interstate Commerce Commission, W. P. Bartel Dec 1939

In The Matter Of Freight Commodity Statistics And Operating Statistics Of Electric Railways, United States. Interstate Commerce Commission, W. P. Bartel

Federal Publications

No abstract provided.


Letter From John L. Carey, Secretary, Aia, To State Society And Chapter Presidents, Re: Information Clearing House Plan., John L. Carey, American Institute Of Accountants. Information Clearing House Dec 1939

Letter From John L. Carey, Secretary, Aia, To State Society And Chapter Presidents, Re: Information Clearing House Plan., John L. Carey, American Institute Of Accountants. Information Clearing House

American Institute of Accountants

No abstract provided.


Letter From Frank A. Gale, Aia, To Members Of The Committee For The New England Conference, Re: Worksheet Number Two, Outlining Suggested Subjects And Speakers Discussed At The Plans Meeting In Boston, On December 16, 1939., Frank A. Gale, American Institute Of Accountants. Committee For The New England Conference Dec 1939

Letter From Frank A. Gale, Aia, To Members Of The Committee For The New England Conference, Re: Worksheet Number Two, Outlining Suggested Subjects And Speakers Discussed At The Plans Meeting In Boston, On December 16, 1939., Frank A. Gale, American Institute Of Accountants. Committee For The New England Conference

Guides, Handbooks and Manuals

No abstract provided.


Tentative Program (For Committee Only): New England Accountants' Conference, December 16, 1939., New England Accountants' Conference Dec 1939

Tentative Program (For Committee Only): New England Accountants' Conference, December 16, 1939., New England Accountants' Conference

Guides, Handbooks and Manuals

No abstract provided.


Letter From John K. Mathieson, President, Executive Committee, Aia, To Members Of The Council Of The Aia, Re: Mail Ballot No. 75, December 15, 1939, Asking For Votes "In Favor Of" Or "Against" Election Of Candidates Listed On Enclosed Ballot., John K. Mathieson Dec 1939

Letter From John K. Mathieson, President, Executive Committee, Aia, To Members Of The Council Of The Aia, Re: Mail Ballot No. 75, December 15, 1939, Asking For Votes "In Favor Of" Or "Against" Election Of Candidates Listed On Enclosed Ballot., John K. Mathieson

Guides, Handbooks and Manuals

No abstract provided.


Minutes Of Meeting, December 8, 1939., American Institute Of Accountants. Executive Committee Dec 1939

Minutes Of Meeting, December 8, 1939., American Institute Of Accountants. Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.