Special Excise Tax Corporate Excise Tax Kohler 1925, p. 8 Kohler 1925, p. 8. American Institute of Accountants : AIA Federal Reserve Board : FRB Unifo

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1 Black 1966, p. vii

2 Special Excise Tax Corporate Excise Tax Kohler 1925, p. 8 Kohler 1925, p. 8. American Institute of Accountants : AIA Federal Reserve Board : FRB Uniform Accounting AIA 1917 Price Waterhouse Crawford 1946 p. 756 Previts and Merino 1979, p. 221.

3 Previts and Merino 1979, p SEC Securities Act of 1933 Securities Exchange Act of 1934 Securities and Exchange Commission : SEC AIA AIA American Accounting Association : AAA Measurement of Income par. 10. Income par. 3.

4 AAA AIA Committee on Accounting Procedure : CAP Accounting Research Bulletin : ARB ARB AIA AIA Sanders Hatfield Moore A Statement of Accounting Principles Sanders et. al 1938 Previts and Merino 1979, p Sanders et. al 1938, p. 37. Haskins & Sells 1942 General Motors Corporation Commercial Solvents Corporation General Motors Corporation United States and foreign income and excess profits taxes Commercial Solvents Corporation Provision for estimated Federal excess profits tax Provision for estimated Federal normal income tax

5 UU Provision for Income Taxes Haskins & Sells 1942, p. 48 AAA A Statement of Accounting Principles Sanders et. al 1938, p. 39. SEC Previts and Merino 1979, pp Crandell 1938

6 General Motors Corporation GENERAL MOTORS CORPORATION AND CONSOLIDATED SUBSIDIARIES SUMMARY OF CONSOLIDATED INCOME FOR THE YEARS ENDED DECEMBER 31, 1941 AND 1940 Year Year Net Sales. General Motors Corporation s equity in earnings net of subsidiary companies not consolidated dividends and interest received amounted to in 1941 and in 1940 Other income including dividends received of in 1941 and in 1940 less sundry income deductions Total. Less: Cost of sales excluding provision for depreciation... Selling, general, and administrative expense. Provision for: Depreciation and amortization of real estate, plants, and equipment.. Special contingency reserves.. Employes bonus see Note A... United States and foreign income and excess profits taxes includes provision for United States excess profits taxes of in 1941 and in Total... Net Income for the year.. General Motors Corporation s Proportion of Net Income.. Dividends on preferred capital stock 5 series.. Amount Earned on Common Capital Stock Haskins & Sells 1942, p. 74 AIA

7 COMMERCIAL SOLVENTS CORPORATION COMMERCIAL SOLVENTS CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENT OF EARNINGS FOR THE YEARS ENDED DECEMBER 31, 1941 Sales... Less: Federal withdrawal tax on neutral spirits included therein... Sales Net Cost of sales and expenses. Add: Other operating income warehouse, barge and tank car income. Operating profit Provision for: Add: Deduct: Dividends and other income received form affiliated companies not consolidated.. Miscellaneous income.. Net loss on disposal of capital assets. Provision for bad debts, discounts allowed, etc... Provision for Federal capital stock tax.. Net profit before Federal income taxes. Provision for estimated Federal excess profits tax.. Provision for estimated Federal normal income tax.. Net profit for year Haskins & Sells 1942, p. 12 Previts and Merino 1979, pp ARB

8 CAP 1939 ARB2 ARB2 ARB2, pp ARB CAP 1941 ARB8 ARB8, p. 64 ARB2 CAP ARB CAP 1942 ARB18 ARB2 CAP anomaly distortion ARB18, p. 152 AIA

9 ARB CAP 1944 ARB23 Summary Statement ARB23, pp ARB18 likely ARB23, pp distortion normal standard of significance ARB23, p. 185 historical statement a measure of earning capacity ARB23, pp

10 AAA Sanders Hatfield Moore A Statement of Accounting Principles Haskins & Sells 1942 CAP ARB18 AIA ARB23 CAP 1944 p. 183 Approved Methods for the Preparation of Balance Sheet Statement Federal Reserve Bulletin

11 SEC Previts and Merino 1979, p. 255 AAA AAA 1936a, p. 1 American Association of University Instructors in Accounting : AAUIA AAA Zeff 1984, p. 454 ARB general acceptability ARB ARB ARB Accounting Research Bulletins Nos Crandell, J. Chester 1938, Principles Related to Inventory Valuation, In AIA, APP, pp CAP Zeff 1984, p. 458 ARB2 Previts and Merino 1979, pp ARB2 A Statement of Accounting Principles Sanders et al. 1938, p. 77. Excess-Profits Taxes ARB b AAA American Accounting Association 1936a, A Statement of Objectives of the American Accounting Association, The Accounting Review, 11 1, pp American Accounting Association 1936b, A Tentative Statement of Accounting Principles Affecting Corporate Reports, The Accounting Review, 11 2, pp A. A. A. American Accounting Association 1941, Accounting Principles Underlying Corporate Financial Statements, The Accounting Review, 16 2, pp A. A. A. American Accounting Association 1948, Accounting Concepts and Standards Underlying Corporate Financial Statements: 1948 Revision, The Accounting Review, 23 4, pp A. A. A.

12 American Accounting Association 1957, Accounting and Reporting Standards for Corporate Financial Statements: 1957 Revision, The Accounting Review, 32 4, pp A. A. A. American Institute of Accountants 1917, Uniform Accounting, Journal of Accountancy, 23 6, pp Barton, A. D. 1970, Company Income Tax and Interperiod Allocation, ABACUS, 7 2, pp Black, H A. 1966, Accounting Research Study No. 9, Interperiod Allocation of Corporate Income Taxes, American Institute of Certified Public Accountants. Carey, John L. 1944, What are Corporate Income Taxes? Journal of Accountancy, 77 6, pp Chambers, R. J. 1968, Tax Allocation and Financial Reporting, ABACUS, 4 2, pp Committee on Accounting Procedure 1939, ARB No. 1, General Introduction and Rules Formerly Adopted, AIA AICPA 1959, Accounting Research Bulletins Nos Committee on Accounting Procedure 1939, ARB No. 2, Unamortized Discount and Redemption Premium on Bonds Refunded, AIA AICPA 1959, Accounting Research Bulletins Nos Committee on Accounting Procedure 1941, ARB No. 8, Combined Statement of Income and Earned Surplus, AIA AICPA 1959, Accounting Research Bulletins Nos Committee on Accounting Procedure 1942, ARB No. 18, Unamortized Discount and Redemption Premium on Bonds Refunded Supplement, AIA AICPA 1959, Accounting Research Bulletins Nos Committee on Accounting Procedure 1944, ARB No. 23, Accounting for Income Taxes, AIA AICPA 1959, Accounting Research Bulletins Nos Committee on Concepts and Standards Underlying Corporate Financial Statements 1952, Accounting Principles and Taxable Incomes, The Accounting Review, 27 4, pp A. A. A. Crawford, W. J. 1946, Recent Developments in Accounting for Income Tax Provision, NACA Bulletin, May 1, 1946, pp Haskins & Sells 1942, Title Accountants certificates and financial statements for 1941: A Statistical survey of 500 published annual reports to stockholders, with selected reproductions, Haskins & Sells. University of Mississippi Libraries Digital Collections, compoundobject/collection/deloitte/id/52735/rec/15 Kohler, Eric L. 1925, Accounting Principles underlying Federal Income Taxes 1925, A. W. Shaw Company. Previts, Gary John and Barbara Dubis Merino 1979, A History of Accounting in America, John Wiley & Sons, Inc Sanders, Thomas Henry, Henry Rand Hatfield and Underhill Moore 1938, A Statement of Accounting Principles, AIA SHM

13 Zeff, Stephen A. 1984, Some Junctures in the Evolution of the Process of Establishing Accounting Principles in U.S.A.: , The Accounting Review, 59 3, pp a 2013b

米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examinat

米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examination from ARB24 to APB17 of the accounting treatment.