Federal Securities Law and Accounting 1933-1970: Selected Addresses

ISBN-13: 9780367515966 / Angielski / Miękka / 2022 / 366 str.

Opis

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. These principal papers are key sources in the study of the history of accounting.

Spis treści

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

O autorze

Gary John Previts and Alfred R. Roberts