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Articles 91 - 120 of 298
Full-Text Articles in Taxation
In The Matter Of Bollt And Shapiro, Theodore Bollt And Bernard L. Shapiro: File No. 4-92, Rule Ii(E) - Rules Of Practice: Order Readmitting Accountant To Practice Before Commission, United States. Securities And Exchange Commission
In The Matter Of Bollt And Shapiro, Theodore Bollt And Bernard L. Shapiro: File No. 4-92, Rule Ii(E) - Rules Of Practice: Order Readmitting Accountant To Practice Before Commission, United States. Securities And Exchange Commission
Federal Publications
The Commission having on January 28, 1959, issued its Findings, Opinion and Order pursuant to Rule II(e) of the Commission's Rules of Practice (Accounting Series Release No. 82), denying to Theodore Bollt, formerly a partner in Bollt and Shapiro, a firm of certified public accountants, now dissolved, who was found to have engaged in unethical and improper professional conduct, the privilege of practicing before the Commission until he obtained the approval of the Commission; Bollt having on November 18, 1960, filed a petition for reinstatement of his privilege of practicing before the Commission.
In The Matter Of Myron Swartz File No. 4-98: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Myron Swartz File No. 4-98: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where certified public accountant made it possible for false and misleading financial statements and certificates to be circulated on his stationery over his signature, and thereafter without disclosing falsity of such statements continued to perform accounting services, including preparation of incorrect and misleading statements for filing with Commission, for same persons, and where in subsequent Commission investigation he testified falsely with respect to certain of such matters, held, accountant engaged in unethical and improper professional conduct and is disqualified from practicing before Commission.
Handbook Of Small Business Finance (1961), Ralph B. Tower, United States. Small Business Administration
Handbook Of Small Business Finance (1961), Ralph B. Tower, United States. Small Business Administration
Federal Publications
No abstract provided.
Statement Of Administrative Policy Regarding Balance Sheet Treatment Of Credit Equivalent To Reduction In Income Taxes, United States. Securities And Exchange Commission
Statement Of Administrative Policy Regarding Balance Sheet Treatment Of Credit Equivalent To Reduction In Income Taxes, United States. Securities And Exchange Commission
Federal Publications
On December 30, 1958, in Securities Act Release No. 4010 the Commission gave notice of its intention to announce a statement of administrative policy regarding the balance sheet treatment, in financial statements filed with the Commission, of the credit equivalent to the reduction of income taxes arising from the deduction of costs for income tax purposes at a more rapid rate than for financial statement purposes. Comments and views thereon were submitted and oral presentation before the Commission was made by interested persons on April 8 and 10, 1959
Adoption Of Amendments To Rule 6-02-9 Of Article 6 Of Regulation S-X And Rule 2a-4 Under The Investment Company Act Of 1940 With Respect To Provision By Registered Investment Companies For Federal Income Tax Purposes, United States. Securities And Exchange Commission
Adoption Of Amendments To Rule 6-02-9 Of Article 6 Of Regulation S-X And Rule 2a-4 Under The Investment Company Act Of 1940 With Respect To Provision By Registered Investment Companies For Federal Income Tax Purposes, United States. Securities And Exchange Commission
Federal Publications
On August 20, 1969, the Securities and Exchange Commission published notice (Investment Company Act Release No. 5780) that it had under consideration the amendment of Rule 6-02-9 of Article 6 of Regulation S-X and a related amendment of Rule 2a-4 under the Investment Company Act of 1940 ("Act").
Response To Comment On Statement Of Administrative Policy Regarding Balance Sheet Treatment Of Credit Equivalent To Reduction In Income Taxes, United States. Securities And Exchange Commission, Andrew Barr
Response To Comment On Statement Of Administrative Policy Regarding Balance Sheet Treatment Of Credit Equivalent To Reduction In Income Taxes, United States. Securities And Exchange Commission, Andrew Barr
Federal Publications
The Securities and Exchange Commission today made public a letter sent by its Chief Accountant, Andrew Barr, to Mr. Carman G. Blough, Director of Research, American Ins
Handbook Of Small Business Finance (1960), Ralph B. Tower, United States. Small Business Administration
Handbook Of Small Business Finance (1960), Ralph B. Tower, United States. Small Business Administration
Federal Publications
No abstract provided.
Amendment To Minimum Audit Requirements Prescribed In Form X-17a-5 Under The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Amendment To Minimum Audit Requirements Prescribed In Form X-17a-5 Under The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Federal Publications
On September 18, 1959, in Securities Exchange Act of 1934 Release No. 6072 the Securities and Exchange Commission announced that it had under consideration a proposed amendment to the Note to Item 5 of the Minimum Audit Requirements to be followed by independent accountants in preparing Form X-17A-5 reports of financial condition of members, brokers and dealers under Rule 17a-5 under the Securities Exchange Act of 1934. The Commission has considered all of the views and comments received on the proposal and has adopted the amendment in the form stated below.
Revision Of Uniform System Of Accounts For Public Utility Holding Company Act Of 1935 Governing The Preservation And Destruction Of Books Of Account And Other Records Of Registered Holding Companies, United States. Securities And Exchange Commission
Revision Of Uniform System Of Accounts For Public Utility Holding Company Act Of 1935 Governing The Preservation And Destruction Of Books Of Account And Other Records Of Registered Holding Companies, United States. Securities And Exchange Commission
Federal Publications
On September 30, 1959 the Securities and Exchange Commission published for views and comments a proposal to revise the Uniform System of Accounts for Public Utility Holding Companies for the purpose of establishing a regulation to govern the retention, preservation and destruction of the books of account and other records of registered holding companies which are not also operating companies. Interested persons recommended certain minor changes, most of which have been incorporated in the revision of the Uniform System of Accounts adopted by the Commission today.
In The Matter Of Bollt And Shapiro, Theodore Bollt, And Bernard L. Shapiro, File No. 4-92 Rule Ii(E) - Rules Of Practice: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Bollt And Shapiro, Theodore Bollt, And Bernard L. Shapiro, File No. 4-92 Rule Ii(E) - Rules Of Practice: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where partner of accountant certifying financial statement in registration statement filed with Commission pursuant to Securities Act of 1933 is the principal officer and controlling stockholder of the registrant, held, certifying accountant is not independent with respect to registrant. Original item in Boxno. 0412
Uniform System Of Accounts For Carriers By Inland And Coastal Waterways, United States. Interstate Commerce Commission
Uniform System Of Accounts For Carriers By Inland And Coastal Waterways, United States. Interstate Commerce Commission
Federal Publications
Carriers by water operating on inland and coastal waterways, and every lessor thereof subject to provisions of the Interstate Commerce Act, shall comply with regulations in this part which, as presented hereinafter, include all modifications thereof effective June 30, 1959, and prior thereto.
Amendment Of Rule 2-01 Of Regulation S-X, United States. Securities And Exchange Commission
Amendment Of Rule 2-01 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
When the Committee on Banking and Currency of the United States Senate was holding hearings on the Securities Act of 1933, a representative of the accounting profession appeared before the Committee and suggested requiring certification by independent public accountants of financial statements included in the registration statements under the Act. The committee considered at some length whether the additional expense to industry of having an impartial audit by accountants independent of the company and management was justified by the expected benefits to the investor and the public. The proposal to require certification by independent public accountants was incorporated in the …
Amendment To Rule 1-01 Of Article 1 And Rule 5a-01 Of Article 5a Of Regulation S-X, United States. Securities And Exchange Commission
Amendment To Rule 1-01 Of Article 1 And Rule 5a-01 Of Article 5a Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
This amendment to Rule 1-01 of Article 1 and Rule 5A-01 of Article 5A strikes out the reference in these rules to form S-11 because that form has been rescinded since the last printing of Regulation S-X.
Regulation S-X: Form And Content Of Financial Statements As In Effect August 20, 1958, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect August 20, 1958, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Report On Research Project Osm-R2, Use Of Statistical Sampling Techniques In United States Army Audit Agency Audit Activities, United States. Army Audit Agency
Report On Research Project Osm-R2, Use Of Statistical Sampling Techniques In United States Army Audit Agency Audit Activities, United States. Army Audit Agency
Federal Publications
No abstract provided.
Uniform System Of Accounts For Class I And Class Ii Common And Contract Motor Carriers Of Property Prescribed By The Interstate Commerce Commission In Accordance With Part Ii Of The Interstate Commerce Act, Issue Of 1958, Revised To January 1, 1958, United States. Interstate Commerce Commission
Uniform System Of Accounts For Class I And Class Ii Common And Contract Motor Carriers Of Property Prescribed By The Interstate Commerce Commission In Accordance With Part Ii Of The Interstate Commerce Act, Issue Of 1958, Revised To January 1, 1958, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Independence Of Certifying Accountants - Compilation Of Representative Administrative Rulings In Cases Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Independence Of Certifying Accountants - Compilation Of Representative Administrative Rulings In Cases Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the publication of an additional release in its Accounting Series dealing with independence of accountants. This release, which summarizes cases in the Commission's experience under the independence rule since the publication of Accounting Series Release No. 47 on January 25, 1944, together with prior releases and Commission decisions reflects the development of policy regarding the practice of accountants before the Commission over a period of some twenty-five years. Original item in Boxno. 0412
In The Matter Of Touche, Niven, Bailey & Smart, Et Al. (File No. 4-77) (Rule Ii(E) - Rules Of Practice), United States. Securities And Exchange Commission
In The Matter Of Touche, Niven, Bailey & Smart, Et Al. (File No. 4-77) (Rule Ii(E) - Rules Of Practice), United States. Securities And Exchange Commission
Federal Publications
In a proceeding under Rule II(e) of the Commission's Rules of Practice, where a firm of certified public accountants certified financial statements filed with the Commission which were materially misleading in that, among other things, the balance sheet understated reserves for uncollectible accounts, overstated current assets, and listed as due from customers material amounts which represented advances to subsidiaries, and the income statement made insufficient provision for losses on uncollectible accounts, and the firm and two partners who participated in the preparation and filing of the statements improperly relied upon unsupported representations of management with respect to these matters, held, …
Uniform System Of Accounts For Railroad Companies. Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act. Issue Of 1957, As Amended To January 1, 1957, United States. Interstate Commerce Commission
Uniform System Of Accounts For Railroad Companies. Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act. Issue Of 1957, As Amended To January 1, 1957, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Financial Accounting For Local And State School Systems: Standard Receipt And Expenditure Accounts (1957), Paul L. Reason, Alpheus L. White, United States. Office Of Education
Financial Accounting For Local And State School Systems: Standard Receipt And Expenditure Accounts (1957), Paul L. Reason, Alpheus L. White, United States. Office Of Education
Federal Publications
No abstract provided.
General Rules And Regulations Under The Securities Act Of 1933 As In Effect July 2, 1956, United States. Securities And Exchange Commission
General Rules And Regulations Under The Securities Act Of 1933 As In Effect July 2, 1956, United States. Securities And Exchange Commission
Federal Publications
The rules comprising this compilation have been grouped according to subject matter under broad classifications, designated regulations, and subdivisions called articles. The sequence in which articles and sections have been arranged is based in general on the chronological order of steps involved in the registration of securities. Rules relating to the same subject matter have been assigned section numbers in the same 100 series so far as practicable. In accordance with this plan, and in order that any additional rule adopted in the future may be assigned a number at the point appropriate to the subject matter, no attempt has …
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including January 10, 1955, Reprinted As Of November 1, 1956, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including January 10, 1955, Reprinted As Of November 1, 1956, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Uniform System Of Accounts For Multi-Family And Group Housing Projects Insured Under The National Housing Act, June 13, 1955, United States. Federal Housing Administration
Uniform System Of Accounts For Multi-Family And Group Housing Projects Insured Under The National Housing Act, June 13, 1955, United States. Federal Housing Administration
Federal Publications
No abstract provided.
Employment Opportunities For Women In Professional Accounting, Lillian V. Inke
Employment Opportunities For Women In Professional Accounting, Lillian V. Inke
Federal Publications
For the woman who looks toward a high-level business career, professional training in accounting can furnish a very good foundation. Today's accountant is expected to know a great deal about business practice and theory, the management of companies, commercial law, tax regulations, ways of determining operating costs and the means of measuring profit and loss, in addition to the basic principles of keeping books and records.
Disposition Of Rule Ii(E) Proceedings Against Certifying Accountant Alleged To Have Failed To Observe Appropriate Audit Requirements As To Financial Statements Of Broker-Dealer Under Rule X-17a-5 Under The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Disposition Of Rule Ii(E) Proceedings Against Certifying Accountant Alleged To Have Failed To Observe Appropriate Audit Requirements As To Financial Statements Of Broker-Dealer Under Rule X-17a-5 Under The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today made public the following information concerning private proceedings instituted to determine whether, pursuant to Rule II(e) of the Commission's Rules of Practice, a certified public accountant should be temporarily or permanently denied the privilege of practicing before the Commission. The accountant in question had certified financial statements of a registered broker-dealer filed pursuant to the requirements of Rule X-17A-5, adopted under Section 17(a) of the Securities Exchange Act of 1934.
Adoption Of Amendments Tocertain Rules Of Article 6 Of Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Amendments Tocertain Rules Of Article 6 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
On March 16, 1953, the Commission announced that it had under consideration proposed amendments to certain rules 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 required to be filed under the Investment Company Act of 1910, the Securities Act of 1933 and the Securities Exchange Act of 1934. It invited all interested persons to submit views and comments on the proposed amendments. The Commission has considered the comments and suggestions received, and has determined that the proposed amendments …
Adoption Of Rule 3-20 (D) Of Article 3 Of Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Rule 3-20 (D) Of Article 3 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
On February 25, 1953; the Commission announced, in Securities Exchange Act of 1934 Release No. 4803-X, that it had under consideration the adoption of a proposed rule concerning treatment of compensation in the form of stock options granted by corporations to their officers and employees. All interested persons were invited to submit views and comments on the proposal.
Amendments To Certain Rules Of Article 6 Of Regulation S-X, United States. Securities And Exchange Commission
Amendments To Certain Rules Of Article 6 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 6-07-1(a), 6-07-2, 6-07-3 and 6-08(b) of Article 6 of Regulation S-X for the purpose of permitting registrants to state the dividends paid per share during the period of the report in an aggregate amount for each source of dividends paid instead of showing the dates land amounts per share of dividends paid on a quarterly or other basis during the period as the above rules in part require presently.
Internal Revenue Investigation. Report To The Committee On Ways And Means, House Of Representatives, By The Subcommittee On Administration Of The Internal Revenue Laws, United States. Congress. House. Committee On Ways And Means
Internal Revenue Investigation. Report To The Committee On Ways And Means, House Of Representatives, By The Subcommittee On Administration Of The Internal Revenue Laws, United States. Congress. House. Committee On Ways And Means
Federal Publications
No abstract provided.
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including November 3, 1953, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including November 3, 1953, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.