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- W73273909 abstract "The discussion which follows is directed toward the accounting aspects of the more common forms prescribed and rules issued by the Securities and Exchange Commission with respect to registration, reporting and proxy solicitation pursuant to Sections 12 (g), 13 and 14 of the Securities Exchange Act of 1934, as amended by the Securities Acts Amendments of 1964. The special treatment accorded banks and insurance companies in the 1964 Amendments (including the related forms or rules issued or proposed to be issued by applicable Federal and state regulatory agencies) is not considered herein. Since the accounting requirements can be discussed only in terms of specific forms and rules, a certain amount of discussion regarding what form should be used by various categories of companies is unavoidable. This discussion is couched in only general terms, however, and it must be recognized that questions as to who must register or report, what form should be used in each situation and when a registration statement or report should be filed are matters to be considered in each case by legal counsel. The 1964 Amendments have not led to the introduction of new accounting requirements. Rather, the effect has generally been to extend existing requirements to those companies which are now required to register securities for the first time under the 1934 Act. These companies are commonly referred to as over-the-counter companies. At the time of this writing, only one form modification with respect to registration and none with respect to reporting has been proposed since enactment of the 1964 Amendments. The one change involves Form 8-A, which, as proposed to be amended, may be used by certain over-the-counter companies for registration of securities under the 1934 Act. It is understood that certain other forms will be introduced or modified, but it is not expected that these will give rise to any significant new accounting requirements." @default.
- W73273909 created "2016-06-24" @default.
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- W73273909 date "2016-01-01" @default.
- W73273909 modified "2023-09-26" @default.
- W73273909 title "ACCOUNTING ASPECTS SECURITIES ACTS AMENDMENTS OF 1964" @default.
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