Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series relative to the disclosure to be given to certain types of provisions and conditions that limit the avail-ability of surplus for dividend purposes

Authors

United States. Securities and Exchange Commission
William W. Werntz

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 the disclosure to be given to certain types of provisions and conditions that limit the avail-ability of surplus for dividend purposes. The opinion describes some of the more common restrictions of this kind and outlines the necessary disclosure in financial statements filed with the Commission.

Relational Format

article

Series Title

Accounting Series Release No. 035

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 the disclosure to be given to certain types of provisions and conditions that limit the avail-ability of surplus for dividend purposes" (1942). Federal Publications. 124.
https://egrove.olemiss.edu/acct_fed/124