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• catalog contributor b6479441.
• catalog contributor b6479442.
• catalog contributor b6479443.
• catalog contributor b6479444.
• catalog contributor b6479445.
• catalog created "[1968]".
• catalog date "1968".
• catalog date "[1968]".
• catalog dateCopyrighted "[1968]".
• catalog description "Bibliography: p. 602-615.".
• catalog description "Foreword / Robert M. Trueblood -- William W. Werntz : an accounting profile / George H. Sorter -- sec. 1. Accounting research and basic principles: Dilemmas in today's reporting (1955) ; Subjects for accounting research (1939) ; Problems in the application of accepted accounting principles (1941) ; Serving the public through research (1941) ; The search for accounting principles (1958) ; Reporting corporate profits to the public : the responsibility of the accounting profession (1958) ; Cost and value (undated) ; Basic accounting principles : problems in developing and applying them (1961) ; New proposals for accounting principles (1963) ; Comments on ARS no. 3. : a tentative set of broad accounting principles for business enterprises (1962) -- ".
• catalog description "sec. 2. Uses and users of accounting statements: The relation of accounting statements and reports to security issues (1939) ; Financial statements for investors (1939) ; Accounting and securities financing (1942) ; Footnotes and financial statements (1939) ; The resurgence of the balance sheet as a useful element in financial analysis (1953) ; Accounting for security holders and creditors (1942) ; Financial data available to investors in unregistered securities (1946) -- ".
• catalog description "sec. 3. Specific accounting reforms: Materiality (1959) ; Some current problems in accounting (1938) ; Current accounting problems (1943) ; Trends in accounting (1945) ; Accounting dilemmas (1957) ; The impact of the war on accounting (1943) ; The income statement (1944) ; An analysis of charges and credits to earned surplus during the period 1939-1944 (1946) ; Some problems as to parent companies (1939) ; Comments on the capital principle (1942) ; Corporate consolidations, reorganizations and mergers (1945) ; Inventories, profits and taxes (1951) ; Accountants and economists look at depreciation (1961) -- ".
• catalog description "sec. 4. Government and accounting: The government's responsibility for the regulation of accounting reports (1940) ; The influence of the Securities and Exchange Commission on standards of corporate accounting (1942) ; The influences of administrative agencies on accounting in the United States (1953) ; Some observations on the relation between financial and tax accounting practices (1945) -- sec. 4. The Securities and Exchange Commission: Discussion of the duties and the chief accountant's office (1939) ; An approach to accounting problems (1939) ; Accounting requirements of the Securities and Exchange Commission (1940) ; Current deficiencies in financial statements (1941) ; Consolidated and combined statements (1941) ; A review of accounting releases of the Securities and Exchange Commission (1947) ; Recent trends in SEC accounting (1950).".
• catalog extent "638 p.".
• catalog issued "1968".
• catalog issued "[1968]".
• catalog language "eng".
• catalog publisher "[New York] American Institute of Certified Public Accountants".
• catalog spatial "United States".
• catalog subject "657/.08".
• catalog subject "Accounting United States History.".
• catalog subject "Accounting.".
• catalog subject "HF5616.U5 W47".
• catalog subject "United States. Securities and Exchange Commission.".
• catalog tableOfContents "Foreword / Robert M. Trueblood -- William W. Werntz : an accounting profile / George H. Sorter -- sec. 1. Accounting research and basic principles: Dilemmas in today's reporting (1955) ; Subjects for accounting research (1939) ; Problems in the application of accepted accounting principles (1941) ; Serving the public through research (1941) ; The search for accounting principles (1958) ; Reporting corporate profits to the public : the responsibility of the accounting profession (1958) ; Cost and value (undated) ; Basic accounting principles : problems in developing and applying them (1961) ; New proposals for accounting principles (1963) ; Comments on ARS no. 3. : a tentative set of broad accounting principles for business enterprises (1962) -- ".
• catalog tableOfContents "sec. 2. Uses and users of accounting statements: The relation of accounting statements and reports to security issues (1939) ; Financial statements for investors (1939) ; Accounting and securities financing (1942) ; Footnotes and financial statements (1939) ; The resurgence of the balance sheet as a useful element in financial analysis (1953) ; Accounting for security holders and creditors (1942) ; Financial data available to investors in unregistered securities (1946) -- ".
• catalog tableOfContents "sec. 3. Specific accounting reforms: Materiality (1959) ; Some current problems in accounting (1938) ; Current accounting problems (1943) ; Trends in accounting (1945) ; Accounting dilemmas (1957) ; The impact of the war on accounting (1943) ; The income statement (1944) ; An analysis of charges and credits to earned surplus during the period 1939-1944 (1946) ; Some problems as to parent companies (1939) ; Comments on the capital principle (1942) ; Corporate consolidations, reorganizations and mergers (1945) ; Inventories, profits and taxes (1951) ; Accountants and economists look at depreciation (1961) -- ".
• catalog tableOfContents "sec. 4. Government and accounting: The government's responsibility for the regulation of accounting reports (1940) ; The influence of the Securities and Exchange Commission on standards of corporate accounting (1942) ; The influences of administrative agencies on accounting in the United States (1953) ; Some observations on the relation between financial and tax accounting practices (1945) -- sec. 4. The Securities and Exchange Commission: Discussion of the duties and the chief accountant's office (1939) ; An approach to accounting problems (1939) ; Accounting requirements of the Securities and Exchange Commission (1940) ; Current deficiencies in financial statements (1941) ; Consolidated and combined statements (1941) ; A review of accounting releases of the Securities and Exchange Commission (1947) ; Recent trends in SEC accounting (1950).".
• catalog title "William W. Werntz: his accounting thought. Edited and arranged by Robert M. Trueblood [and] George H. Sorter.".
• catalog type "History. fast".
• catalog type "text".