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. (see Accounting series release 45)
Relational Format
pamphlet
Series Title
Accounting series release D-245
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. 334.
https://egrove.olemiss.edu/acct_fed/334