Document Type
Article
Publication Date
1942
Abstract
The Securities and Exchange Commission today announced the adoption of changes in Regulation S-X making that regulation applicable to the form and content of financial statements filed by unit investment trusts, including unit investment trust's which are issuers of periodic payment plan certificates. The changes are designed for use by companies subject to the Investment Company Act of 1940, but also are applicable to statements of unit investment trusts filed under the Securities Act of 1933 and the Securities Exchange Act of 1934. It is contemplated, however, that further amendments or a general revision of the requirements as to the form and content of financial statements of companies filing under the Investment Company Act of 1940 may result from the study of the financial statements of the companies covered by that Act.
Relational Format
article
Series Title
Accounting Series Release No. 029;Securities Act of 1933 Release No. 2757;Securities Exchange Act of 1934 Release No. 3114;Investment Company Act of 1940 Release No. 293
Recommended Citation
United States. Securities and Exchange Commission, "Securities and Exchange Commission today announced the adoption of changes in Regulation S-X making that regulation applicable to the form and content of financial statements filed by unit investment trusts, including unit investment trust's which are issuers of periodic payment plan certificates" (1942). Federal Publications. 118.
https://egrove.olemiss.edu/acct_fed/118