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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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Oversight Hearing on Expensing Stock Options: Supporting and Strengthening ...

United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Financial Management, the Budget, and International Security - 2004 - 308 lapas
...which oversees that agency. As FASB's website states: "The Securities and Exchange Commission (SEC) has statutory authority to establish financial accounting and reporting standards for publicly held companies under the Securities Exchange Act of 1934."22 FASB was designated in 1973 by the SEC to set...
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The Financial Accounting Standards Board and Small Business Growth: Hearing ...

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and Investment - 2005 - 94 lapas
...and the I IS economy. 'Ihe KASH's authority with respect to public enterprises comes from the l.'S Securities and Exchange Commission ("SEC"). The SEC...reporting standards for publicly held enterprises. For .10 years. the SEC has looked to the FASB tor leadership in establishing and improving those standards....
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H.R. 1042--the Net Worth Amendment for Credit Unions Act: Hearing Before the ...

United States. Congress. House. Committee on Financial Services. Subcommittee on Financial Institutions and Consumer Credit - 2005 - 88 lapas
...transparent and comparable financial information. The Securities and Exchange Commission (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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Ethics and Auditing

Tom Campbell, Keith A. Houghton - 2005 - 368 lapas
...Standards Committee Foundation. 62 * These financial accounting and reporting standards. The SEC has statutory authority to establish financial accounting and reporting standards for publicly held companies (Securities Exchange Act 1934), however the SEC's policy is to rely on the private sector...
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Corporate accounting practices: is there a credibility GAAP? : hearings ...

United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises - 2002 - 300 lapas
...authority with respect to public enterprises comes from the US Securities and Exchange Commission ("SEC1). The SEC has the statutory authority to establish financial...reporting standards for publicly held enterprises. For more than Full Text— Page 1 60 years, the SEC has looked to the private sector for leadership in...
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Federal Energy Regulatory Commission Statutes & Regulations

United States. Federal Energy Regulatory Commission - 1836 lapas
...al. v. ANR Pipeline Co., et al., 485 US 293, 304 (1988); see a/so, 15 USC §79t(bX1988) The SEC has statutory authority to establish financial accounting and reporting standards for publicly held companies under the Securities 135,524 296 9-24-92 Notices of Inquir if that means that the books and...
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