Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present (Foundations and Trends(r) in Accounting)

Zeff, Stephen A

ISBN 10: 1680838644 / ISBN 13: 9781680838640

Published by Now Publishers, 2021

About this Item

8vo (23.5 cm). XII, 112 pp. Laminated wrappers. "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." (publisher's description).

Seller Inventory # 008572

Bibliographic Details

• Title: Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present (Foundations and Trends(r) in Accounting)
• Publisher: Now Publishers
• Publication Date: 2021
• Language: English
• ISBN 10: 1680838644
• ISBN 13: 9781680838640
• Binding: Soft cover
• Condition: New
• Seller catalogs:
  • Economics

About this title

Synopsis

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.