Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing certain implications of the term quasi-reorganization as used to describe the corporate procedure in the course of which a deficit resulting from operations or the recognition of losses is charged to capital surplus previously existing or arising in the course of the quasi-reorganization

Authors

United States. Securities and Exchange Commission
William W. Werntz

Document Type

Article

Publication Date

1941

Abstract

The Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing certain implications of the term "quasi-reorganization" as used to describe the corporate procedure in the course of which a deficit resulting from operations or the recognition of losses is charged to capital surplus previously existing or arising in the course of the quasi-reorganization

Relational Format

article

Series Title

Accounting Series Release No. 025;Securities Act of 1933 Release No. 2574;Securities Exchange Act of 1934 Release No. 2912;Investment Company Act of 1940 Release No. 137

Recommended Citation

United States. Securities and Exchange Commission and Werntz, William W., "Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing certain implications of the term quasi-reorganization as used to describe the corporate procedure in the course of which a deficit resulting from operations or the recognition of losses is charged to capital surplus previously existing or arising in the course of the quasi-reorganization" (1941). Federal Publications. 113.
https://egrove.olemiss.edu/acct_fed/113