Federal Securities Law and Accounting 1933-1970: Selected Addresses (Routledge Library Editions: Accounting History)

Previts, Gary John (EDT)/ Roberts, Alfred R. (EDT)

Routledge（2020/09発売）

• 製本 Hardcover:ハードカバー版／ページ数 366 p.
• 言語 ENG
• 商品コード 9780367515898
• DDC分類 346.730666

Full Description

The articles in this book, first published in 1986, cover the developments of the first three decades of the Securities Acts, and examines appraisals of the U.S. Securities and Exchange Commission. With the rise in interest in the evolution of regulatory policy, these principal papers are key sources in the study of the history of accounting. Written by accountants close to the Commission, these papers will be of interest to accountants in public and private practice, and all students of accounting and its government regulation.

Contents

1. Principles of Federal Securities Legislation James M. Landis 2. Questions Relating to the 1934 Act George C. Mathews 3. SEC Accounting Issues and Cases George C. Mathews 4. Capitalism and Trusteeship William O. Douglas 5. Accounting and the Commission's Enforcement Abstract Program Robert E. Kline, Jr. 6. Independence and Cooperation William W. Werntz 7. Standards of Disclosure in Financial Statements Andrew J. Cavanaugh 8. Plain Talk in Accounting James J. Caffrey 9. The Investor Looks at Accounting Harry A. McDonald 10. The Concept of Independence in Accounting Donald C. Cook 11. Providing Funds for Our Enterprises by the Issue of Securities Ralph H. Demmler 12. Particular SEC Merger Considerations Byron D. Woodside 13. Accounting Problems of First-Time Registration Statements Sydney C. Orbach 14. Government-Industry Relations Byron D. Woodside 15. Reporting for Diversified Companies Manuel F. Cohen 16. Some General Remarks about the SEC and the Accounting Profession James J. Needham