- 1、本文档共29页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
contents lists available at sciencedirect(内容列表可以在sciencedirect)
J. Account. Public Policy xxx (2015) xxx–xxx
Contents lists available at ScienceDirect
J. Account. Public Policy
journal homepage: /locate/jaccpubpol
The Wheat Study on Establishment of Accounting
Principles (1971–72): A historical study
Stephen A. Zeff ⇑
Jesse H. Jones Graduate School of Business, Rice University, 6100 Main Street, Houston, TX 77005, United States
a b s t r a c t
The 1972 report of the Wheat Study on Establishment of Account-
ing Principles became the blueprint for the Financial Accounting
Standards Board (FASB), which began its official operations on July
1, 1973, succeeding the Accounting Principles Board. The FASB was
the world’s first independent, full-time standard-setting board
which was not organized within the accounting profession. This
paper is an attempt to understand the crisis in standard setting
that led up to the appointment of the Wheat Study, as well as
the main elements in the Study’s process of examining the milieu
of the APB, securing views from a wide range of interested parties,
and fashioning its report, including the roles played by the differ-
en
您可能关注的文档
- certification handbook - asq(认证手册u2014u2014asq).pdf
- certified scrummaster agreement(scrummaster认证协议).pdf
- certificate in financial accounting(财务会计证书).pdf
- certified software quality analyst (csqa) - …(认证的软件质量分析(csqa)-u2026).pdf
- certification of programs for secure information flow(认证的程序安全信息流).pdf
- certified vda6.3 process auditor compact …(认证vda6.3过程审计契约u2026).pdf
- centuries in advance of minimal set of physical …(世纪的最小集合的物理u2026).pdf
- certified management accountant cma (usa) …(注册管理会计师cma(美国)u2026).pdf
- cfpb mortgage examination procedures …(cfpb抵押贷款审查程序u2026).pdf
- cgi at a glance(cgi一眼就).pdf
- 浙江省诸暨市第二高级中学2024年高三适应性调研考试数学试题含解析.doc
- 浙江省镇海中学2023-2024学年高考适应性考试数学试卷含解析.doc
- 浙江省诸暨市第二高级中学2023-2024学年高三压轴卷数学试卷含解析.doc
- 浙江省严州名校2024年高三下学期一模考试数学试题含解析.doc
- 浙江省温州市苍南县巨人中学2024年高三第六次模拟考试数学试卷含解析.doc
- 浙江省温州市求知中学2023-2024学年高三下第一次测试数学试题含解析.doc
- 重庆市大足县第一中学2023-2024学年高考考前模拟数学试题含解析.doc
- 浙江省温州市新力量联盟2023-2024学年高考全国统考预测密卷数学试卷含解析.doc
- 浙江省桐乡第一中学2024届高考压轴卷数学试卷含解析.doc
- 浙江省武义三中2024届高三二诊模拟考试数学试卷含解析.doc
文档评论(0)