Document Type

Article

Publication Date

1946

Abstract

The Securities and Exchange Commission today announced the adoption of an amendment to Regulation S-X designed to provide for special disclosure of war costs, losses, and expenses currently being recognized. The amendment adds a new sub-paragraph (d) to Caption 16 of Rule 5-03 of the Commission's Regulation S-X which governs the form and content of most financial statements required to be filed under the Securities Act of 1933 or the Securities Exchange Act of 1934.

Relational Format

article

Series Title

Accounting Series Release No. 054;Securities Act of 1933 Release No. 3127;Securities Exchange Act of 1934 Release No. 3804

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