Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present Tapa blanda - 2021

Now Publishers Inc, 2021. Paperback. New. 126 pages. 9.21x6.14x0.27 inches.

New. New Book; Fast Shipping from UK; Not signed; Not First Edition; Surveys the stream developments in the regulation and standard setting that have set the requirements for companies’ financial reporting in the US capital market. Attention is given to instances in which the SEC has either been in dis

New. <i>Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present</i> 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… Leer más

paperback. Good. Access codes and supplements are not guaranteed with used items. May be an ex-library book.

Now Publishers, 2021 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… Leer más