1942
To avoid any possible interruption in the production or delivery of war materials, the Securities and Exchange Commission today announced the establishment of a liberalized policy with respect to its requirements regarding physical inventory verification by independent public accountants, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the issuance of an opinion in its Accounting Series Releases regarding the treatment by an investment company of interest collected on defaulted bonds applicable to a period prior to the date on which such bonds and defaulted interest were purchased, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today issued an opinion in its Accounting Series dealing with certain accounting aspects of the recent amendments to Forms 10-K and N-30A-1, the principal annual reporting forms under Section 13 of the Securities Exchange Act, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series relative to certain requirements of Regulation S-X, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series relative to the disclosure to be given to certain types of provisions and conditions that limit the avail-ability of surplus for dividend purposes, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series relative to the manner in which post-war refunds of Federal excess profits taxes should be treated in financial statements, United States. Securities and Exchange Commission and William W. Werntz
1941
Regulations prescribing method of determining profit, United States. Maritime Commission
Regulation S-X: form and content of financial statements as amended to and including February 1, 1941, United States. Securities and Exchange Commission
Regulation S-X: form and content of financial statements as amended to and including June 20, 1941, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of amendments to Rules 2-02 and 3-07 of Regulation S-X, which are designed to correct certain defects disclosed by the Commission's studies of accountant's certificates, United States. Securities and Exchange Commission
Securities and Exchange Commission today made public an opinion in its Accounting Series relating to the requirements of Regulation S-X as to the analysis of a registrant's surplus account, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of amendments to Article 1 of Regulation S-X making that Regulation applicable to the form and content of financial statements filed by investment companies in registration statements and annual reports under the Investment Company Act of 1940, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion in its Accounting Series pertaining to the manner in which Federal income and excess profits taxes should be reflected in profit and loss or income statements contained in reports filed with the Commission, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion in its Accounting Series Releases regarding the independence of certifying, accountants who have been indemnified, by the company whose statements are certified, against all losses, claims and damages arising out of such certification other than as a result of their willful misstatements or omissions, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing certain implications of the term quasi-reorganization as used to describe the corporate procedure in the course of which a deficit resulting from operations or the recognition of losses is charged to capital surplus previously existing or arising in the course of the quasi-reorganization, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing the nature of the examination and certificate required by paragraph (4) of Rule N-17F-1 and by paragraph (7) of Rule N-17F-2 under the Investment Company Act of 1940, United States. Securities and Exchange Commission and William W. Werntz
1940
Instruction book for Form 10-K for corporations: Annual Report, as published December 16, 1935 and amended to and including April 6, 1940 (Amendment number 1), United States. Securities and Exchange Commission
In the matter of McKesson & Robbins, Inc., File No. 1-1435: Securities Exchange Act of 1934, Section 21 (a); Summary of findings and conclusions, United States. Securities and Exchange Commission
Regulation S-X, United States. Securities and Exchange Commission
Regulation S-X: form and content of financial statements (1940), United States. Securities and Exchange Commission
Securities and Exchange Commission has amended its rule adopting Regulation S-X so as to provide that annual reports under Section 13 or 15 (d) of the Securities Exchange Act of 1934 for any fiscal year ending on or before February 28, 1940, need not be prepared in accordance with the requirements of Regulation S-X, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Note 5 to Rule 12-16 of Regulation S-X so as to make it clear that such note is designed to require information as to the aggregate amount of the rentals on an annual basis, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Rule 4-09 of Regulation S-X to permit the consolidation of financial statements of a totally held insurance company subsidiary with its parent, provided the subsidiary is primarily engaged in the insuring of risks arising in the ordinary course of business of the parent, and its other subsidiaries and provided that certain other conditions are met, United States. Securities and Exchange Commission
Securities and Exchange Commission today made public an opinion in its accounting series relative to the description of surplus accruing subsequent to the effective date of a quasi-reorganization, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the issuance of an additional opinion in its accounting series, dealing with the problem of inclusion and exclusion in consolidation of foreign subsidiaries of domestic corporations, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today announced the issuance of an additional release in its accounting series relating to the use of the natural business year as a basis for corporate reporting, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion in its Accounting Series dealing with the form of accountants' certificates, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an. opinion in its accounting series relative to the disclosure which should be made in the financial statements when a company charges a deficit to capital surplus pursuant to a resolution of the board of directors, but without approval of the stockholders, such action being permissible under the applicable state law, United States. Securities and Exchange Commission and William W. Werntz
1939
Distribution cost accounting for wholesaling, Herbert F. Taggart and United States. Department of Commerce
Uniform system of accounts for class I common and contract motor carriers of property subject to the provisions of the Motor Carrier Act, 1935, United States. Interstate Commerce Commission
Section 3 as Revised May 11, 1939 (Department Circular No. 230 Revised), United States Treasury
1938
Administrative Policy on Financial Statements, United States. Securities and Exchange Commission
Rules of practice as amended June 25, 1938, effective July 1, 1938, United States. Securities and Exchange Commission
Securities and Exchange Commission today issued an additional statement in its Accounting Series, United States. Securities and Exchange Commission
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, United States. Securities and Exchange Commission and Carman G. Blough
Securities and Exchange Commission today announced the issuance of an analysis of the deficiencies commonly cited by the Commission in connection with financial statements filed under the Securities Act of 1933 and the Securities Exchange Act of 1934, United States. Securities and Exchange Commission and Carman G. Blough
Securities and Exchange Commission today issued an additional release in its Accounting Series, dealing with treatment of dividends on a corporation's own capital stock held in sinking fund, United States. Securities and Exchange Commission and Carman G. Blough
Securities and Exchange Commission today announced the issuance of an additional opinion in its Accounting Series, dealing with the balance sheet presentation of preferred or other senior classes of capital stock having preferences on involuntary liquidation in excess of the par or stated value, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion in its accounting series as to the proper treatment of unamortized bond discount and expense applicable to bonds which, prior to maturity, nave been retired out of the proceeds of a sale of capital, United States. Securities and Exchange Commission and William W. Werntz
1937
Securities and Exchange Commission today published an opinion relative to the question of the independence of an accountant when certifying financial statements before the Commission, United States. Securities and Exchange Commission
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, United States. Securities and Exchange Commission and Carman G. Blough
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, United States. Securities and Exchange Commission and Carman G. Blough
1936
Uniform system of accounts for mutual service companies and subsidiary service companies, United States Securities and Exchange Commission
1935
Accounting principles for cooperative cotton gin associations, Otis T. Weaver and United States. Farm Credit Administration. Cooperative Division
1934
National securities exchange bill, Senate 2693, Memorandum submitted to the Senate Committee on Banking and Currency, George Oliver May
Uniform system of accounts for pipe lines prescribed by the Interstate Commerce Commission in accordance with section 20 of the Interstate Commerce Act, issue of 1952, First revised issue, Effective on January 1, 1935, United States. Interstate Commerce Commission
Reports to stockholders: Report of the Committee on Statistical Reporting and Uniform Accounting for Industry, United States. Securities and Exchange Commission
1933
Accountants Cooperate With Trade Commission in Considering Securities Act, Unhited States. Federal Trade Commission
1929
Verification of financial statements, revised May, 1929, United States. Federal Reserve Board and American Institute of Accountants
1926
Loose-leaf accounting in foreign countries, Guerra Everett
1924
System of farm cost accounting, C. E. Ladd and James Stuart Ball
1923
Regulations to govern the destruction of records of electric railway companies: prescribed by the Interstate Commerce Commission in accordance with section 20 of the interstate commerce act, first issue effective on May 1, 1913, United States. Department of Commerce. Business Advisory and Planning Council. Committee on Statistical Reporting and Uniform Accounting for Industry
J. Harold Lehmann, Plaintiff in Error, vs State Board of Public Accountancy et al., United States. Supreme Court
1922
National Association of Certified Public Accountants, a corporation, appellant, vs. The United States of America. Brief for appellee. In the Court of Appeals of the District of Columbia, October term, 1922. No. 3870, Peyton Gordon and Vernon E. West
National Association of Certified Public Accountants, a corporation, appellant, vs. The United States of America. Brief for appellant. In the Court of Appeals of the District of Columbia, October term, 1922. No. 3870, Tracy L. Jeffords, Edwin C. Dutton, and National Association of Certified Public Accountants
Use of a diary for farm accounts, E. H. Thomson and O. A. Juve
1921
Rules governing the classification of steam railway employees and reports of their service and compensation, effective on July 1, 1921, United States. Interstate Commerce Commission
Rules relative to operating statistics of large steam railways : effective on January 1, 1921, United States. Interstate Commerce Commission
1920
Farm inventories, James Stuart Ball
Classification of ledger accounts for creameries, George O. Knapp
Farm bookkeeping, E. H. Thomson and United States. Department of Agriculture
Suggested accounting system for wheat flour millers, United States. Food Administration. Milling Division. Auditing Department
Regulations to govern the destruction of records of sleeping car companies prescribed by the Interstate commerce commission in accordance with section 20 of the Act to regulate commerce: Issue of 1920, effective on June 1, 1920 (superseding and canceling orders effective October 1, 1911 and August 1, 1915), United States. Interstate Commerce Commission
Regulations to govern the destruction of records of telephone, telegraph and cable companies (including wireless companies) prescribed by the Interstate commerce commission in accordance with section 20 of the Act to regulate commerce. Issue of 1920, effective on January 1, 1920 (superseding and canceling regulations effective February 1, 1914), United States. Interstate Commerce Commission
System of accounts for retail merchants, January, 1920, United States. Interstate Commerce Commission
1919
Rules governing the separation of operating expenses between freight service and passenger service on large steam railways: Issue of 1920: Effective on January 1, 1920, United States. Interstate Commerce Commission
1918
Farm household accounts, W. C. Funk and United States. Department of Agriculture
System of accounting for fruit shipping organizations, G. A. Nahstoll, John R. Humphrey, and United States. Department of Agriculture
Highway cost keeping, James J. Tobin
Approved methods for the preparation of balance sheet statements: a tentative proposal submitted by the Federal Reserve Board, United States. Federal Reserve Board
In the matter of the inquiry to determine prices for newsprint paper; Before the Federal Trade Commission, Washington, D.C., March 22, 1918: In the matter of the inquiry to determine prices for newsprint paper, United States. Federal Trade Commission and George Oliver May
Alphabetical list of representative items chargeable to operating expenses of carriers by water, United States. Interstate Commerce Commission
Classification of train-miles, locomotive-miles and car-miles for steam roads, United States. Interstate Commerce Commission
Interpretations of accounting classifications prescribed by the Interstate Commerce Commission for steam roads, United States. Interstate Commerce Commission
1917
Accounting records for country creameries, John R. Humphrey, G. A. Nahstoll, and United States. Department of Agriculture
System of accounts for cotton warehouses, Roy L. Newton, John R. Humphrey, and United States. Department of Agriculture
Cost accounting for oil producers, Clarence Grover Smith and United States. Bureau of Mines
Uniform contracts and cost accounting definitions and methods: recommendations by interdepartmental conference consisting of delegates from the departments of war, navy, and commerce, the Federal trade commission, and the council of national defense. July, 1917., United States. Department of Commerce.
Uniform accounting: a tentative proposal submitted by the Federal Reserve Board, United States. Federal Reserve Board
Interpretations of accounting classifications embodied in the uniform system of accounts for electric railways, United States. Interstate Commerce Commission
Interpretations of accounting classifications prescribed by the Interstate Commerce Commission for carriers by water, United States. Interstate Commerce Commission
Rules governing the classification of telephone employees: effective as of July 1, 1917, United States. Interstate Commerce Commission
Interpretations of accounting classifications embodied in the uniform system of accounts for express companies, United States. Securities and Exchange Commission
1916
System of accounts for live-stock shipping associations, John R. Humphrey, W. H. Kerr, and United States. Department of Agriculture
Fundamentals of a cost system for manufacturers, United States. Federal Trade Commission, Robert E. Belt, and R. W. Gardiner
System of accounts for retail merchants, United States. Federal Trade Commission, Robert E. Belt, and R. W. Gardiner
Interpretations of accounting classifications embodied in the Uniform systems of accounts for telephone companies (Classes A, B, And C), United States. Interstate Commerce Commission
Regulations to govern the forms and recording of passes, prescribed by the Interstate Commerce Commission in accordance with section 20 of the Act to Regulate Commerce, Issue of 1917, Effective on January 1, 1917, United States. Interstate Commerce Commission
1915
Uniform system of accounts for telephone companies, United States. General Accounting Office
Interpretations of accounting classifications prescribed by the Interstate Commerce Commission for steam roads, United States. Interstate Commerce Commission
Regulations to govern the destruction of records of carriers by pipe lines: prescribed by the Interstate Commerce Commission in accordance with section 20 of the Act to regulate commerce : issue of 1915, effective on July 1, 1915, United States. Interstate Commerce Commission
Regulations to govern the destruction of records of express companies: prescribed by the Interstate commerce commission in accordance with section 20 of the Act to regulate commerce, Issue of 1915, effective on July 1, 1915 (Superseding and canceling order dated April 8, 1912), United States. Interstate Commerce Commission
Uniform system of accounts for telephone companies, as prescribed by the Interstate Commerce Commission, in accordance with section 20 of the Act to regulate commerce, first issue, effective on January 1, 1913, United States. Interstate Commerce Commission
Uniform system of accounts for telephone companies, Class C, as prescribed by the Interstate Commerce Commission, in accordance with section 20 of the Act to regulate commerce, United States. Interstate Commerce Commission
1914
Uniform system of accounts for express companies, Walter R. Darby
Uniform system of accounts for telephone companies (Class C), Edward Field and Connecticut. Public Utilities Commission
Classification of income, profit and loss, and general balance sheet accounts for steam roads, George O. Knapp, Burton B. Mason, A. V. Swarthout, and United States. Department of Agriculture
Classification of operating revenues and operating expenses of steam roads, Metropolitan Life Insurance Company. Policyholders Service Bureau
Classification of investment in road and equipment of steam roads, United States. Department of Commerce. Business Advisory and Planning Council. Committee on Statistical Reporting and Uniform Accounting for Industry, Walter Sherman Gifford, Pierre S. Du Pont, and William A. Harriman