Volume 71, Issue 1 (1941)
Complete Issue
Journal of accountancy, January 1941 Vol. 71 issue 1 [whole issue]
American Institute of Accountants
Articles
Exchange Provisions of the Excess Profits Tax Law
J. S. Seidman
Excess Profits Credit under the Invested Capital Method
J. A. Phillips
Foreign Operations and Foreign Exchange
American Institute of Accountants. Research Department
Vinson Act and Amortization
Donald M. Russell
Reports on “An Introduction to Corporate Accounting Standards” and “A Statement of Accounting Principles”
American Institute of Accountants. Committee on Accounting Procedure
Report of the Subcommittee Appointed to Study “A Statement of Accounting Principles” By T. H. Sanders, H. R. Hatfield, and U. Moore
American Institute of Accountants. Committee on Accounting Procedure
Petition for Amendment of Wage and Hour Regulations
American Institute of Accountants
Notes of the Month
American Institute of Accountants
Accounting Questions: Adequacy of Reserve on Balance-Sheet
American Institute of Accountants. Bureau of Information
Commentator
William D. Cranstoun
This Blessed Language
A. P. Richardson
Students' Department
H. P. Baumann
Book Reviews
J. S. Seidman, Wynam P. Fiske, R. W. Snyder, and Roy B. Kester
Current Literature
American Institute of Accountants. Library
Findings and Opinions
United States. Securities and Exchange Commission and James L. Dohr
Authors of Articles in This Issue
American Institute of Accountants