Document Type
Article
Publication Date
1946
Abstract
The Securities and Exchange Commission today announced the issuance of a release in its Accounting Series discussing a problem that may face management investment companies in complying with the requirements of the recently revised Article 6 of Regulation S-X which governs the form and content of financial statements filed with the Commission by management investment companies. The release outlines certain procedures which may be followed in allocating past dividends so as to arrive at (1) the balance of undistributed net income (excluding gain or loss on investments); and (2) accumulated net realized gain or loss on investments.
Relational Format
article
Series Title
Accounting Series Release No. 056;Securities Exchange Act of 1934 Release No. 3882;Investment Company Act of 1940 Release No. 967;Securities Act of 1933 Release No. 3172
Recommended Citation
United States. Securities and Exchange Commission and Werntz, William W., "Securities and Exchange Commission today announced the issuance of a release in its Accounting Series discussing a problem that may face management investment companies in complying with the requirements of the recently revised Article 6 of Regulation S-X which governs the form and content of financial statements filed with the Commission by management investment companies" (1946). Federal Publications. 145.
https://egrove.olemiss.edu/acct_fed/145