ABSTRACT

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.

chapter #3|35 pages

SEC Accounting Issues and Cases

chapter #4|6 pages

Capitalism and Trusteeship

chapter #6|19 pages

Independence and Cooperation

chapter #8|12 pages

Plain Talk in Accounting