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

Amazon

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£73.00 £51.59 £56.26 £60.93 £65.61 £70.28 £74.95 23 October 2024 13 April 2025 02 October 2025 23 March 2026 11 September 2026
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Price distribution over 689 days • 4 price ranges

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102 days 106 days 6 days 475 days · current 0 119 238 356 475 £54-57 £57-61 £61-65 £69-73 Days at Price

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Price range: £54 - £73

Price levels: 4 price ranges over 689 days

Description

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.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
30 September 2021
Listed Since
15 September 2021

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