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Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present
part of the Foundations and Trends (R) in Accounting series
- Binding:
- Paperback
- Pages:
- 124
- Published:
- September 13, 2021
- Dimensions:
- 156x234x0 mm.
- Weight:
- 186 g.
Delivery:
1-2 weeks
Expected delivery: October 14, 2024
Description of Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present
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 disagreement with the private-sector accounting standard setter, or where they have partnered in a solution.
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