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Essay

Fasb Standard Developments

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Issue:

Business

 

Written by:

Jessica C

 

Date added:

February 29, 2016

 

Level:

University

 

Grade:

A

 

No of pages / words:

5 / 1357

 

Was viewed:

3063 times

 

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Essay content:

In many situations they had to simply give in to the SEC’s rulings. In other situations the standard-setting body that existed at the time was forced into taking action. I will briefly discuss one example of each of these predicaments. Since its creation, the SEC has insisted on historical cost accounting, believing it results in the least misleading information...
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The first standard-setting body, the AIA’s Committee on Accounting Procedure (CAP), knew that in order to maintain credibility with the SEC and keep standard setting in the private sector it had to reaffirm the SEC’s core beliefs. In 1947 to 1949, the CAP received ample pressure from major companies to allow the use of inflation-adjusted depreciation expense...
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General issues of this essay:
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