Document Type
Article
Publication Date
1943
Abstract
The Securities and Exchange Commission today made public an opinion in its Accounting Series regarding the treatment of premiums paid upon the redemption of preferred stock. The opinion indicates that if the redemption price exceeds the amount paid in on such shares, the excess should ordinarily be charged to earned surplus.
Relational Format
article
Series Title
Accounting Series Release No. 045;Securities Act of 1933 Release No. 2926;Securities Exchange Act of 1934 Release No. 3447;Holding Company Act of 1940 Release No. 4366;Investment Company Act of 1940 Release No. 512
Recommended Citation
United States. Securities and Exchange Commission and Werntz, William W., "Securities and Exchange Commission today made public an opinion in its Accounting Series regarding the treatment of premiums paid upon the redemption of preferred stock" (1943). Federal Publications. 134.
https://egrove.olemiss.edu/acct_fed/134