Uniform System of Accounts for Telegraph and Cable Companies (Exclusive of Wireless Telegraph Companies): First Issue, Effective on January 1, 1914 (Classic Reprint) - Softcover

Inhaltsangabe

Excerpt from Uniform System of Accounts for Telegraph and Cable Companies (Exclusive of Wireless Telegraph Companies): First Issue, Effective on January 1, 1914

When capital stock or funded debt securities have been actually issued by the company to bona nde holders for value or (after such issue by another com pany) have been assumed by the accounting company and after such issue or assumption have been reacquired by the company under circumstances which require that they shall not be treated as paid or retired, they may be charged at par value to the appropriate asset account, but on the balance-sheet state ment they should be shown separately as a deduction from both the asset and liability accounts in order that the asset accounts for securities owned shall include only securities of other companies and that the liability accounts for securities issued or assumed shall include only those in the hands of the public.

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