1948
Notice of proposal to amend regulation S-X, United States. Securities and Exchange Commission
1947
Simplified accounting for wholesale groceries, John Rundell Bromell and United States. Department of Commerce
Manual of accounting procedure for federal credit unions, Federal Deposit Insurance Corporation
Order, January 17, 1947, United States. Interstate Commerce Commission and W. P. Bartel
Accounting Series Releases, (Releases 1 to 63, inclusive) August 5, 1947, United States. Securities and Exchange Commission
In the matter of Williams & Kingsolver, 420 Exchange National Bank Buildling, Colorado Springs, Colorado; File No. 4-61-5 (Rule II (e), Rules of Practice): Findings and opinion of the Commission, United States. Securities and Exchange Commission
Notice of proposals to amend rule N-8B-2 and to adopt form N-8B-4 and rule N-8C-4 under the Investment Company Act of 1940, United States. Securities and Exchange Commission
Notice of proposal to issue a release in the accounting series regarding the use of public accountants' names in connection with summary earnings tables included in registration statements filed under the Securities Act of 1933, United States. Securities and Exchange Commission
Regulation S-X: form and content of financial statements as amended to and including April 1, 1947, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Rule 6-10 (a) (1) of Regulation S-X..., United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the issuance of an opinion in its Accounting Series indicating the circumstances under which independent public accountants may properly express an opinion, and the form of such opinion, with respect to summary earnings tables to be included in registration statements filed under the Securities Act of 1933, United States. Securities and Exchange Commission and Earle C. King
Relating to the laws and regulations governing the recognition of agents, attorneys and other persons representing claimants before the Treasury Department and offices thereof; Department circular no. 230 (as revised May 29, 1947); Circular 230 (as revised May 29, 1947), United States. Treasury Department
1946
Distribution cost analysis, United States. Bureau of Foreign and Domestic Commerce
General Rules and Regulations under the Securities Exchange Act of 1934, October 1, 1946, United States. Securities and Exchange Commission
Regulation S-X: form and content of financial statements as amended to and including April 1, 1946, United States. Securities and Exchange Commission
Securities and Exchange Commission announced today that a public conference will be held on July 9, 1946 to consider a proposal made by its staff for the revision of Article 6 of Regulation S-X which governs the form and content of financial statements of management investment companies other than those which are issuers of periodic payment plan certificates, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Regulation S-X designed to provide for special disclosure of war costs, losses, and expenses currently being recognized, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Regulation S-X redesignating Rule 6-10 under Article 6A as Rule 6-10A, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the issuance of a release in its Accounting Series discussing a problem that may face management investment companies in complying with the requirements of the recently revised Article 6 of Regulation S-X which governs the form and content of financial statements filed with the Commission by management investment companies, United States. Securities and Exchange Commission and William W. Werntz
Cooperative frozen-food locker plants, organization and operation; Circular (United States. Farm Credit Administration), C-127, S. T. Warrington, Paul C. Wilkins, and United States. Farm Credit Administration
1945
Accounting Series Releases (Releases 1 to 52, Inclusive) June 15, 1945, United States. Securities and Exchange Commission
In the matter of Charges in Lieu of Taxes: Statement of the Commission's opinion regarding Charges in Lieu of Income Taxes and Provisions for Income Taxes in the profit and loss statement, United States. Securities and Exchange Commission
Securities and Exchange Commission today made public the following information concerning private proceedings involving a certified public accountant., United States. Securities and Exchange Commission
Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing certain problems as to the presentation in financial statements of Federal income and excess profits taxes, 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 propriety of writing down goodwill by means of charges to capital surplus, United States. Securities and Exchange Commission and William W. Werntz
Administrative audit procedures for a cost-plus-a-fixed-fee supply contracts, United States. War Department
1944
Administration of the contract settlement act : report of the War Contracts Subcommittee to the Committee on Military Affairs, pursuant to S. Res. 198, a resolution to investigate war contracts, the termination of war contracts, and related problems. December 13, 1944, United States. Congress. Senate. Committee on Military Affairs
Uniform article for the termination of government fixed-price war supply contracts and Statement of principles for determination of costs upon termination of government fixed-price supply contracts, released January 8, 1944, United States. Office of War Mobilization
In the matter of C. Cecil Bryant, 107 East Broadway, Ocala, Florida: File No. 4-52-5: Rule II (e), rule of practice:Findings and opinion of the Commission, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced that preliminary to a reprinting of Regulation S--X, it had adopted a formal amendment to Rule 1-01..., United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the publication of an additional release in its Accounting Series dealing with the independence of certifying accountants, United States. Securities and Exchange Commission and William W. Werntz
1943
Statement Before the Ways and Means Committee of the United States House of Representatives, Walter A. Cooper and American Institute of Certified Public Accountants. Committee on Federal Taxation
Business Reserves for Reconversion, Address Delivered before the American Institute of Accountants, October 21, 1943, Randolph E. Paul and United States. Treasury Department
Uniform system of accounts for domestic air carriers, United States. Civil Aeronautics Board
Regulations to govern the preservation of records of class I motor carriers prescribed by the Interstate Commerce Commission in accordance with section 220 of the Interstate Commerce Act, Issue of 1942, Effective on July 1, 1942, United States. Interstate Commerce Commission
Securities and Exchange Commission today announced the adoption of amendments to Rules 5-04 and 12-06 of Regulation S-X, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of two amendments to Regulation S-X prescribing the manner in which original cost data and other components of utility plant are to be shown in balance sheets of public utility companies and consolidated balance sheets of public utility holding companies filed with the Commission, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of two amendments to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it, United States. Securities and Exchange Commission
Securities and Exchange Commission today made public an opinion in its Accounting Series indicating the disclosure to be made in financial statements with respect to reserves established to provide for possible losses and other contingencies arising out of existing war conditions, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion in its Accounting Series regarding the treatment of premiums paid upon the redemption of preferred stock, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion in its Accounting Series regarding the treatment of premiums paid upon the redemption of preferred stock, United States. Securities and Exchange Commission and William W. Werntz
1942
Priorities instructions: February 18, 1942, United States. Joint Army and Navy Munitions Board
In the matter of proceedings under Rule II (e) of the rules of practice, to determine whether the privileges of Kenneth N. Logan to practice as an accountant before the Securities and Exchange Commission should be denied, temporarily or permanently; File no. 4-29-5: Findings and opinion of the Commission, United States. Securities and Exchange Commission
Regulation S-X: form and content of financial statements as amended to and including May 15, 1942, United States. Securities and Exchange Commission
Securities and Exchange Commission announced today that it has rescinded form 15-K which was used for reports of investment companies under Section 13 of the Securities Exchange Act of 1934, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of amendments to Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, and 12-14 of Regulation S-X, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Regulation S-X so as to make that regulation applicable to the form and content of financial statements filed by unincorporated management investment companies which are issuers of periodic payment plan certificates, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Rule 12-16 of Regulation S-X so as to make it clear that Note 5 to the schedule therein prescribed requires information relative to rents and royalties only if the aggregate amount thereof is significant, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of certain revisions, effective January 1, 1943, to its Uniform System of Accounts for Public Utility Holding Companies, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of changes in Regulation S-X making that regulation applicable to the form and content of financial statements filed by unit investment trusts, including unit investment trust's which are issuers of periodic payment plan certificates, United States. Securities and Exchange Commission
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
Senate Bills 674, 675, and 918, Statement on behalf of American Institute of Accountants Before the Committee on the Judiciary, Senate of the United States, C. Oliver Wellington and American Institute of Accountants
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
In the Matter of Freight Commodity Statistics and Operating Statistics of Electric Railways, United States. Interstate Commerce Commission and W. P. Bartel
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
Cost Accounting Manual, Revised September 15, 1938, United States. War Department. Corps of Engineering
1937
Address Before the Milwaukee Chapter, Wisconsin Society of Certified Public Accountants, January 8, 1937, George C. Mathews and United States. Securities and Exchange Commission
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