Document Type
Article
Publication Date
1942
Abstract
The Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series relative to certain requirements of Regulation S-X. The opinion discusses the requirements as to disclosure by independent public accountants of the principle followed in including or excluding subsidiaries in the consolidated statements and the requirements when a subsidiary previously included is in the current statements excluded in order to exhibit clearly the financial condition and results of operations of the registrant and its subsidiaries.
Relational Format
article
Series Title
Accounting Series Release No. 032;Securities Act of 1933 Release No. 2793;Securities Exchange Act of 1934 Release No. 3170;Investment Company Act of 1940 Release No. 327
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 relative to certain requirements of Regulation S-X" (1942). Federal Publications. 121.
https://egrove.olemiss.edu/acct_fed/121