Document Type
Article
Publication Date
1937
Abstract
The Securities and Exchange Commission today announced a program for the publication, from time to time, of opinions on accounting principles for the purpose of contributing to the development of uniform standards and practice in major accounting questions. As the first of these interpretations, the Commission published a letter by Carman G. Blough, Chief Accountant, to a registrant discussing the propriety of charging losses resulting from company revaluations of assets to capital surplus rather than to earned surplus.
Relational Format
article
Series Title
Accounting Series Release No. 001;Securities Act of 1933 Release No. 1353;Securities Exchange Act of 1934 Release No. 1121;Holding Company Act Release No. 590
Recommended Citation
United States. Securities and Exchange Commission and Blough, Carman G., "Securities and Exchange Commission today announced a program for the publication, from time to time, of opinions on accounting principles for the purpose of contributing to the development of uniform standards and practice in major accounting questions" (1937). Federal Publications. 90.
https://egrove.olemiss.edu/acct_fed/90