Securities and Exchange Commission today published an opinion in its accounting series outlining a procedure which would prevent write-ups arising in the consolidation of accounts by a parent company with those of its subsidiaries through the elimination of only a portion of the investment account

Authors

United States. Securities and Exchange Commission
Carman G. Blough

Document Type

Article

Publication Date

1937

Abstract

The Securities and Exchange Commission today published an opinion in its accounting series outlining a procedure which would prevent write-ups arising in the consolidation of accounts by a parent company with those of its subsidiaries through the elimination of only a portion of the investment account.

Relational Format

article

Series Title

Accounting Series Release No. 003

Recommended Citation

United States. Securities and Exchange Commission and Blough, Carman G., "Securities and Exchange Commission today published an opinion in its accounting series outlining a procedure which would prevent write-ups arising in the consolidation of accounts by a parent company with those of its subsidiaries through the elimination of only a portion of the investment account" (1937). Federal Publications. 92.
https://egrove.olemiss.edu/acct_fed/92