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" Stock Liability for Conversion. This account shall include the company's liability under agreements to exchange its capital stock for the outstanding securities of companies whose physical property has been acquired under such agreements, but whose securities... "
American Railway Accounting: A Commentary - Halaman 451
oleh Henry Carter Adams - 1918 - 465 halaman
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The Code of Federal Regulations of the United States of America ..., Volume 13

1939 - 504 halaman
...stock certificates before the certificates have been lawfully authorized and authenticated. 31.151 Stock liability for conversion. This account shall...its capital stock for the outstanding securities of other companies which have not been surrendered for exchange.*t NOTE: When prior to their actual conversion...
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The Code of Federal Regulations of the United States of America: Having ...

1939 - 1336 halaman
...discount and premium account. 22.534 Stock liability for conversion of securities. This account should include the company's liability under agreements to...its capital stock for the outstanding securities of constituent companies whose physical property has been acquired under such agreements but whose securities...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 964 halaman
...nominally outstanding. [32 FR 20123, Dec. 20, 1967, as amended at 40 FR 44560, Sept. 29, 1975] 792 Stock Liability for Conversion. This account shall...securities have not yet been surrendered for exchange. 793 Discount on Capital Stock. This account shall Include discount suffered in the issuance and sale...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1975 - 1006 halaman
...nominally outstanding. [32 FR 20123, Dec. 20, 1967, as amended at 40 FK 44560, Sept. 29, 1975] 792 Stock Liability for Conversion. This account shall...securities have not yet been surrendered for exchange. 793 Discount on Capital Stock. This account shall Include discount suffered in the Issuance and sale...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1968 - 1476 halaman
...•beet statement the balance In the subaccount shall be stated In the short column only. 792 Slock liability for conversion. This account shall Include...securities have not yet been surrendered for exchange. 79S Discount on capital stock. This account shall include discount suffered in the issuance and sale...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1983 - 656 halaman
...13, nominally issued; and 14, nominally outstanding. 792 Liability for conversion of capital stock. This account shall include the company's liability...securities have not yet been surrendered for exchange. 793 Discount on capital stock. This account shall include the excess of the par or stated value recorded...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1992 - 886 halaman
...outstanding; 13, nominally issued; and 14. nominally outstanding. 792 Capital stock to be distributed. This account shall include the company's liability...securities have not yet been surrendered for exchange. This account shall also include stock dividends declared that remain undistributed at the end of an...
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The Code of Federal Regulations of the United States of America

1974 - 986 halaman
...in the subaccount shall be stated In the short column only. 792 Stock liability for conversion. Ibis account shall include the company's liability under...securities have not yet been surrendered for exchange. 793 Discount on capital stock. This account shall include discount suffered in the issuance and sale...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 1140 halaman
...premium on capital stock.) 424 Stock liability for conversion. This account shall include the accounting company's liability under agreements to exchange its...securities have not yet been surrendered for exchange. 425 Premium on capital stock. This account shall include the excess of the actual cash value (at the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1949 - 950 halaman
...this account. § 20.52 Liability for conversion of stock. This account shall include the carrier's liability under agreements to exchange its capital...securities have not yet been surrendered for exchange. NOTE: When prior to their actual conversion the securities for conversion still outstanding have been...
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