Document Type

Article

Publication Date

1938

Abstract

The Securities and Exchange Commission today announced the issuance of an additional opinion in its Accounting Series, dealing with "treatment of excess of proceeds from sale of treasury stock over the cost thereof." The opinion was prepared by Carman G. Blough, the chief Accountant with respect to a particular example, but the principle in question has wider application.

Relational Format

article

Series Title

Accounting Series Release No. 006

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