Document Type
Article
Publication Date
1963
Abstract
In view of the extensive public discussion of the accounting for the investment credit provided in the Revenue Act of 1962 and the fact that the Accounting Principles Board of the American Institute of Certified Public Accountants has concluded that the investment credit should be reflected in income over the productive life of acquired property, 1/ the Securities and Exchange Commission deems it appropriate to respond to inquiries with respect to the application of the Commission's accounting and disclosure requirements to this matter.
Relational Format
article
Series Title
Accounting Series Release No. 096;Securities Act of 1933 Release No. 4574;Securities Exchange Act of 1934 Release No. 6990;Holding Company Act of 1940 Release No. 14787;Investment Company Act of 1940 Release No. 3611
Recommended Citation
United States. Securities and Exchange Commission, "Accounting for the Investment Credit" (1963). Federal Publications. 63.
https://egrove.olemiss.edu/acct_fed/63