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Wartime accounting 1942 : papers presented at the fifty-fifth annual meeting of the American institute of accountants
American Institute of Accountants
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Accounting, Auditing & Taxes 1941, Papers Presented at the Fifty-Fourth Annual Meeting of the American Institute of Accountants
American Institue of Accountants
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Picture exhibit: fifty-fourth annual meeting, American Institute of Accountants, September 15-18, 1941, catalog, Hotel Statler, Detroit, Michigan
American Institute of Accountants. Committee on Meetings
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Proceedings: meeting of Advisory Council of State Society Presidents, Cincinnati, Ohio, September 26, 1938
Advisory Council of State Society Presidents and American Institute of Accountants
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Papers on accounting principles and procedure, presented at the fifty-first annual meeting, American Institute of Accountants, 1938
American Institute of Accountants
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Year's work, secretary's report and graphic review of progress during 1937-1938
American Institute of Accountants
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Financial statements under the Securities Act and the Securities Exchange Act
American Institute of Accountants, American Society of Certified Public Accountants, and United States. Securities and Exchange Commission
We see no reason why, with slight variations, the same type of financial reports should not serve for listing, for registration and prospectuses under the Securities Act and for annual reports. This would, however, be impossible if the Commission should ask for anything like the amount of information now required for registration under the Securities Act. It would be impracticable for corporations of large size to furnish such information promptly. Furthermore, if companies are compelled by regulation to force on an investor a mass of statistics which he can not understand we believe that the purposes of the Acts may be defeated. We, therefore, strongly recommend that, so far as financial reports under the Securities Exchange Act are concerned, the instructions call only for balance-sheets and statements of income, of surplus and of reserves, prepared in the form and detail which the management and the independent accountants believe fairly present the financial condition and operating results of the corporation. These financial reports should be accompanied by a concise statement by the corporation as to the major accounting principles and practices followed during the period under review and any changes in such principles and practices since the preceding year. We also recommend that similar requirements govern the preparation of financial information under the Securities Act and that at the same time the instructions already issued under that Act be modified accordingly.
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Draft of a model C.P.A. bill
American Institute of Accountants
An act to create a State Board of Accountancy, and prescribe its duties and powers; to provide for the examination of and issuance of certificates to qualified applicants, with the designation of certified public accountant and to provide the penalty for violations of the provisions thereof. Approved December, 1926, by the American Institute of Accountants.
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Chapters: Application for Permission to Form a Chapter, By-laws for Chapters
American Institute of Accountants
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