Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present
Stephen A Zeff
Broschiertes Buch

Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present

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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-int...