Document Type
Article
Publication Date
1940
Abstract
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 Exchange Act of 1934.
Relational Format
article
Series Title
Accounting Series Release No. 018;Securities Act of 1933 Release No. 2398;Securities Exchange Act of 1934 Release No. 2692
Recommended Citation
United States. Securities and Exchange Commission, "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" (1940). Federal Publications. 106.
https://egrove.olemiss.edu/acct_fed/106