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. lappuseautors: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection - 2003 - 62 lapasPilnskats - Par šo grāmatu
| 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... | |
| 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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