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" The FASB's authority with respect to public enterprises comes from the US Securities and Exchange Commission ("SEC"). The SEC has the statutory authority to establish financial accounting and reporting standards for publicly held enterprises. For 30 years,... "
FASB derivative accounting standards: hearing before the Subcommittee on ... - 11. lappuse
autors: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection - 2003 - 62 lapas
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SEC and Corporate Audits: Hearings Before the Subcommittee on Oversight and ...

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations - 1985 - 1258 lapas
...No. 1. Section 101) and the AICPA (Rules of Conduct, as amended Nay 1973 and Hay 1979). The SEC has statutory authority to establish financial accounting and reporting standards for publicly held companies under the Securities Exchange Act of 1O4. Throughout Us history, however, the Commission's...
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Employee Stock Options: Hearing Before the Subcommittee on Securities of the ...

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities - 1994 - 200 lapas
...Board's mission statement contains the following explanation of the Board's authority: The SEC has statutory authority to establish financial accounting and reporting standards for publicly held companies under the Securities Exchange Act of 1934. Throughout its history, however, the Commission's...
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Financial Accounting Standards Board's Rule: Hearing Before the ..., 4. sējums

United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Capital Markets, Securities, and Government Sponsored Enterprises - 1997 - 336 lapas
...FASB's authority with respect to public enterprises comes from the Securities and Exchange Commission. The SEC has the statutory authority to establish financial...reporting standards for publicly held enterprises. For 60 years the SEC has delegated that responsibility to the private sector. Therefore, the FA.SB may...
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Financial Accounting Standards Board's Rule: Hearing Before the ..., 4. sējums

United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Capital Markets, Securities, and Government Sponsored Enterprises - 1997 - 344 lapas
...legislative charter or grant of enforcement power. The United States Securities and Exchange Commission ("SEC") has the statutory authority to establish financial...accounting and reporting standards for publicly held companies under the Securities Exchange Act of 1934. Since its inception, the Commission has looked...
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Derivatives Disclosure and Accounting: Hearing Before the ..., 4. sējums

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities - 1998 - 454 lapas
...FASB's authority with respect to public enterprises comes from the Securities and Exchange Commission. The SEC has the statutory authority to establish financial accounting and reporting standards for publicly-held enterprises. For 60 years the SEC has delegated that responsibility to the private sector....
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Loan Loss Reserves: Hearing Before the Subcommittee on Financial ..., 4. sējums

United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Financial Institutions and Consumer Credit - 1999 - 520 lapas
...Certified Public Accountants (Ftuls2Q3, Rules ot Conduct, as emended May 1973 and May 1979). The SEC has statutory authority to establish financial accounting and reporting standards for publicly held companies under the Securities Exchange Act ot 1934. Throughout Its history, however, the Commission's...
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Accounting for Business Combinations: Should Pooling be ..., 4. sējums

United States. Congress. House. Committee on Commerce. Subcommittee on Finance and Hazardous Materials - 2000 - 162 lapas
...investors and creditors rely heavily on credible, transparent, and comparable financial information. The FASB's authority with respect to public enterprises...reporting standards for publicly held enterprises. For over 60 years the SEC has looked to the private sector for leadership in establishing and improving...
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Pooling Accounting: Hearing Before the Committee on Banking ..., 4. sējums

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs - 2001 - 200 lapas
...financial information. The FASB's authority with respect to public enterprises comes from the United States Securities and Exchange Commission ("SEC"). The SEC...reporting standards for publicly held enterprises. For over 60 years the SEC has looked to the private sector for leadership in establishing and improving...
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Current Issues Before the Financial Accounting Standards Board ..., 4. sējums

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection - 2001 - 58 lapas
...authority with respect to public enterprises comes from the US Securities and Exchange Commission. The SEC has the statutory authority to establish financial...reporting standards for publicly held enterprises, but for over 60 years the SEC has looked to the private sector for leadership in establishing and improving...
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The Financial Accounting Standards Board Act: Hearing Before the ..., 4. sējums

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection - 2002 - 76 lapas
...consumers of financial reports rely heavily on credible, transparent, and comparable financial information. The FASB's authority with respect to public enterprises...reporting standards for publicly held enterprises. For more than 60 years, the SEC has looked to the private sector for leadership in establishing and improving...
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