Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present surveys and explains the evolution of the stream of events and developments in the regulation and standard setting that have set the requirements for companies’ financial reporting in the U.S. capital market. Particular attention is given to instances in which the SEC, as regulator, has either been in disagreement with the private-sector accounting standard setter, or where they both have partnered in a solution. Attention is also given to some of the more celebrated attempts by self-interested parties, particularly the company sector, to interpose themselves forcefully into the standard-setting process. The interventions from members of Congress on behalf of the company sector are also the object of study. In this rendering of the evolution, the author has endeavored to provide extensive references to the published literature to enable readers to study the events and developments in greater depth.
By:
Stephen A. Zeff
Imprint: now publishers Inc
Country of Publication: United States
Dimensions:
Height: 234mm,
Width: 156mm,
Weight: 186g
ISBN: 9781680838640
ISBN 10: 1680838644
Series: Foundations and Trends® in Accounting
Pages: 124
Publication Date: 13 September 2021
Audience:
Professional and scholarly
,
Undergraduate
Format: Paperback
Publisher's Status: Active
1. Introduction and the Formation of the SEC 2. Committee on Accounting Procedure, 1939–1959 3. Accounting Principles Board, 1959–1973 4. Financial Accounting Standards Board,1973 to the Present 5. Conclusions Acknowledgements Appendices References
