Document Type
Article
Publication Date
1941
Abstract
The Securities and Exchange Commission today made public an opinion in its Accounting Series relating to the requirements of Regulation S-X as to the analysis of a registrant's surplus account. The opinion states that such analysis may not be omitted although, under special conditions set forth in a particular form, a registrant is permitted to file in lieu of its individual profit and loss statement a consolidated profit and loss statement for the registrant and certain totally-held subsidiaries.
Relational Format
article
Series Title
Accounting Series Release No. 026;Securities Act of 1933 Release No. 2600;Securities Exchange Act of 1934 Release No. 2944
Recommended Citation
United States. Securities and Exchange Commission, "Securities and Exchange Commission today made public an opinion in its Accounting Series relating to the requirements of Regulation S-X as to the analysis of a registrant's surplus account" (1941). Federal Publications. 115.
https://egrove.olemiss.edu/acct_fed/115