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Financial accounting standard setting in the united states
Автор: Togrel | Рубрика: Forex is already on the account | Октябрь 2, 2012Interactive Timeline. Contact Us. We have updated our Privacy Policy. By continuing to use this website, you are agreeing to the new Privacy Policy and any updated website Terms. Board Members Richard R. Jones James L. Buesser Frederick L. Cannon Susan M. Cosper Marsha L. Senior Staff Hillary H.
Salo Helen M. Nellie Debbeler Alicia A. Mechanick J. Louis Matherne. Accounting Standards Codification. Accounting Standards Updates Issued. Implementing New Standards. Accounting Standards Updates—Effective Dates. Concepts Statements. Private Company Decision-Making Framework. Transition Resource Group for Credit Losses.
Technical Agenda. Exposure Documents. Comment Letters. Recently Completed Projects. Technical Inquiry Service. For Investors. An appendix completes the article, containing the first published list of the SEC Chief Accountants from to the present. Evolution of U. 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. Export citation Select the format to use for exporting the citation. Stephen A. Zeff , "Evolution of U. Journal details.
Download article In this article: 1. Introduction and the Formation of the SEC 2. Committee on Accounting Procedure, — 3.
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Standard Setting Bodies: FASB SEC IASB GAAP ch 1 p 2
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