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The Richard C. Adkerson Gallery on the SEC Role in Accounting Standards Setting

Finding the Right Structure

Financial Accounting Standards Board (1973 - present): Operation

“Seeing what the FASB is doing, one can rightly conclude that accounting is too important to leave to the accountants.”

- January 28, 1994 Letter from Malcolm S. Forbes, Jr., to Dennis Beresford, Financial Accounting Standards Board

Even with a new structure, the FASB’s process has been tweaked several times during its life. The FAF has changed the Board’s voting requirements three times and the number of members twice. The initial “super majority” requirement of 5-2, which was consistent with the prior two-thirds majority of both the APB and CAP, was considered too high a hurdle and was lowered in 1977 to a simple 4-3 majority. In an attempt to slow down the issuance of controversial statements, super-majority voting was reinstated in 1991, only to be reduced again in 2002 to simple majority, where it rests today. In 2008, the FAF reduced the size of the FASB to five members, only to restore it to seven members two years later.

After decades of inability by the Committee on Accounting Procedure and Accounting Principles Board to fashion a statement defining accounting’s basic concepts, the FASB finally developed a conceptual framework comprising seven Statements of Financial Accounting Concepts issued from 1978 to 2002. The Concepts Statements do not establish GAAP, but are intended primarily to “establish the objectives and concepts that the [Board] will use in developing standards of financial accounting and reporting.”(16)

The Board’s due process may militate against timely guidance for some new or emerging problems. In response, the FASB formed the Emerging Issues Task Force (EITF) in 1984 to resolve narrow implementation, application, or other emerging issues that can be analyzed within the context of existing GAAP. The EITF has 10-15 members (13 in 2012), chaired by a non-voting FASB appointee (in 2012 the FASB’s Technical Director). A consensus is reached if no more than three members object to a proposed position, and is subject to FASB ratification. The SEC has the privilege of the floor, may advise the EITF’s Agenda Committee when it believes that there is only one acceptable answer to an issue, and uses EITF meetings as a forum for making announcements that may or may not relate to a particular EITF Issue.

In 2009, the Board launched its FASB Accounting Standards Codification®, a major five-year effort to place all authoritative accounting standards for nongovernmental entities in one place. All previous US GAAP standards issued by a standard setter were superseded, and all other accounting literature not included in the Codification is considered non-authoritative. The Codification is a structural overhaul from a chronological standards-based model (with thousands of individual standards, including 168 FASB Statements) to a topically-based model (with roughly 90 topics).  Relevant portions of authoritative content issued by the SEC and selected SEC staff interpretations are included for reference in the Codification. The FASB periodically amends the Codification through Accounting Standards Updates. In printed form, the Codification comprises four tomes, a far cry from the few pages of authoritative guidance of the mid-1930s.

A major issue challenging the FASB and the SEC is the international convergence of accounting standards. In September 2002, the FASB and the International Accounting Standards Board (IASB) began to work together to improve and converge U.S. GAAP and International Financial Reporting Standards (IFRS). In 2007, the SEC eliminated the requirement for foreign registrants that use IFRS as issued by the IASB to reconcile to U.S. GAAP. The SEC continues to encourage international convergence as it studies whether to allow U.S. registrants to use IFRS.

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Footnotes:

(16) November 1978 Statement of Financial Accounting Concepts No. 1, Objectives of Financial Reporting by Business Enterprises.

Related Museum Resources

Papers

January 5, 1973
Memo from JT Ball to Marshall Armstrong, Financial Accounting Standards Board with notes on January 5th meeting with SEC
image pdf (JT Ball Collection, University of Mississippi)
September 24, 1973
"The Legal Liability of the Accountant" - Address by SEC Commissioner A. A. Sommer, Jr. at the SEC Accounting and Financial Reporting Institute
transcript pdf (Courtesy of Stephen Zeff)
October 16, 1973
"Improving Financial Disclosure to Investors," Speech by Ray Garrett, Jr. to American Institute of Certified Public Accountants
document pdf (Courtesy of Harvey L. Pitt)
November 14, 1973
"A Neglected Dimension of Financial Reporting," Address by SEC Commissioner A.A. Sommer, Jr. to the Cleveland Treasurers Club
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
1974
Response to the White Paper Questionnaire concerning "Recommendations and Comments on Financial Reporting to Shareholders and Related Matters"
image pdf (All rights are owned exclusively by NYSE Euronext (copyright) 2009 NYSE Euronext. All Rights Reserved, courtesy New York Stock Exchange Archives)
January 3, 1974
SEC release on disclosure of inventory profits reflected in income in periods of rising prices
image pdf (Courtesy of the Gerald R. Ford Library)
January 8, 1974
"The Four Musts of Financial Reporting," Address by SEC Commissioner A. A. Sommer, Jr. to the American Institute of Certified Public Accountants
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
January 17, 1974
John C. Burton, "The SEC and the Changing World of Accounting," for The Dean's Forum
document pdf (Government Records)
March 20, 1974
"Professional Responsibility: The Public Client" - Address by SEC Commissioner A.A. Sommer, Jr. to the Columbus (Ohio) Chapter of Certified Public Accountants and Bar Association
image pdf (Government Records)
May 3, 1974
"The Analysts and the SEC," Speech by SEC Chairman Ray Garrett, Jr. to the New York Society of Security Analysts
transcript pdf (Courtesy of Harvey L. Pitt)
May 9 and 10, 1974
John C. Burton "The Case for Continuation of Mandatory Independent Audits for Publicly Held Companies"
document pdf (Government Records)
May 30, 1974
"Accountants: A Flexible Standard" - Address by SEC Commissioner A.A. Sommer, Jr. to the ABA National Institute on Professional Liability
transcript pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
May 30, 1974
John C. Burton, "Financial Reporting in an Age of Inflation"
document pdf (Government Records)
September 11, 1974
"Our Attitude Toward the Accounting Profession," Address by SEC Chairman Ray Garrett, Jr. to Arthur Andersen & Co. Annual Partners Meeting
transcript pdf (Courtesy of Harvey L. Pitt)
September 12, 1974
"How Good is the End of the Chain? A Look at Financial Reporting" - Address by SEC Commissioner A.A. Sommer, Jr. to Practising Law Institute
transcript pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
September 20, 1974
Letter from Newton Minow for the Public Review Board, Arthur Andersen & Co. to President Ford
image pdf (Courtesy of the Gerald R. Ford Library)
September 24, 1974
Letter from SEC Chairman Ray Garrett, Jr. to Newton Minow on the effects of inflation on financial statements
transcript pdf (Courtesy of the Gerald R. Ford Library)
October 8, 1974
Memo to SEC Commissioner John R. Evans from Quinton Seamons regarding disclosure of auditor-client relationships
transcript pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
October 25, 1974
John C. Burton and A. Clarence Sampson, "Future Needs for Auditing Research," for the University of Illinois Conference on Auditing Research
document pdf (Government Records)
December 11, 1974
"The American Experience with Accounting Principles" - Address by SEC Commissioner A.A. Sommer, Jr. to International Businesses: Finance, Tax and Accounting Problems
transcript pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
December 12, 1974
"Improving Disclosure for Investors" - Address by SEC Chairman Ray Garrett, Jr. to the Financial Executives Institute, Rocky Mountain Chapter
transcript pdf (Courtesy of Harvey L. Pitt)
January 31, 1975
John C. Burton, "Pension Accounting and Disclosure Under the New Pension Reform Act," for the Conference on the Pension Reform Law, University of Virginia
document pdf (Government Records)
February 18, 1975
John C. Burton, "Fair Presentation: Another View," for the Emanuel Saxe Distinguished Accounting Lecture at The Baruch College of The City University of New York
document pdf (Government Records)
February 19, 1975
John C. Burton, "The Evolution of Reporting and Auditing: From Periodic to Continuous," for the Robert Morris Associates and Massachusetts Society of CPAs
document pdf (Government Records)
April 26, 1975
John C. Burton - "Payments Outside the Corporate Accountability System: A Problem for Management, Auditors and Society"
document pdf (Government Records)
June 10, 1975
Issue paper on SEC/bank dispute concerning required disclosure in bank holding company registration statements
image pdf (Courtesy of the Gerald R. Ford Library)
June 30, 1975
41st Annual Report of the Securities and Exchange Commission
image pdf (Government Records)
July 16, 1975
Statement of the Honorable Ray Garrett, Jr., SEC Chairman, before the Senate Committee on Banking, Housing and Urban Affairs, on disclosure by banks and bank holding companies in connection with the public distribution of their securities.
transcript pdf (Courtesy of Harvey L. Pitt)
August 21, 1975
SEC notice of proposed amendments to Regulation S-X to require disclosure of certain replacement cost data in notes to financial statements
transcript pdf (Courtesy of the Gerald R. Ford Library)
August 25, 1975
Letter from John Burton, SEC to L. William Seidman on proposed amendments to Regulation S-X
image pdf (Roderick Hills Papers, Courtesy of the Gerald R. Ford Library)
October 3, 1975
"The Accounting Profession and Accounting Principles" - Address by SEC Chairman Ray Garrett, Jr., Second Annual Robert M. Trueblood Memorial Conference
image pdf (Government Records)
October 14, 1975
John C. Burton - "The Changing Face of Financial Reporting"
document pdf (Government Records)
October 28, 1975
Memorandum from John C. Burton to SEC Commissioner John R. Evans with responses to questions on Guide 61
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
November 3, 1975
John C. Burton - "Credit Analysis and Credit Losses: The Role of Financial Information"
document pdf (Government Records)
November 11, 1975
John C. Burton - "Inflation and Financial Disclosures: Fallacy in Numberland," for the Institute of Internal Auditors
document pdf (Government Records)
December 8, 1975
"The Slippery Slope of Materiality," Address by SEC Commissioner A.A. Sommer, Jr. to the Practising Law Institute
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
1976
SEC Accounting Series Releases Nos. 113 to 195
image pdf (Courtesy of Robert J. Sack and Darden School, University of Virginia)
January 7, 1976
Address by SEC Chairman Roderick M. Hills to the American Institute of Certified Public Accountants
transcript pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
January 29, 1976
John C. Burton - Address to the New York State Bar Association
document pdf (Government Records)
March 16, 1976
John C. Burton - "The Current Accounting Agenda of the SEC," for the New York Society of Security Analysts, The Junior Committee
document pdf (Government Records)
March 17, 1976
"Basic Questions: When Are We Going to Answer Them?," Remarks by SEC Commissioner A. A. Sommer, Jr. to the Financial Executives Institute
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
March 25 through 27, 1976
Case Studies for Trueblood Seminar for Professors
document pdf (Government Records)
April 2, 1976
Letter from Arthur F. Burns, Federal Reserve to SEC Chairman Roderick M. Hills on Regulation S-X
image pdf (Arthur F. Burns Papers, Courtesy of the Gerald R. Ford Library)
April 9, 1976
Letter and memo from Walter E. Hanson, Peat Marwick Mitchell & Co., to SEC Chairman Roderick M. Hills on improper payments
image pdf (Roderick Hills Papers, Courtesy of the Gerald R. Ford Library)
April 16, 1976
Letter from SEC Chairman Roderick M. Hills to Federal Reserve Chairman Arthur F. Burns on SEC proposed amendment to Regulation S-X
transcript pdf (Arthur F. Burns Papers, Courtesy of the Gerald R. Ford Library)
May 1976
John C. Burton - "Conflicts and Compromises in Financial Reporting"
document pdf (Government Records)
June 15, 1976
Petition of Arthur Andersen and Co. before the Securities and Exchange Commission
image pdf (Courtesy of Robert J. Sack and Darden School, University of Virginia)
August 10, 1976
Arthur Andersen & Co. v. SEC: Memorandum of the SEC in Opposition to Plaintiff's Motion
image pdf (Harvey L. Pitt SEC Brief Collection, courtesy of Fried Frank Harris Shriver & Jacobson LLP)
August 27, 1976
Financial Accounting Foundation and Financial Accounting Standards Board Statement of Position in Accounting Series Release No. 193 before SEC
image pdf (JT Ball Collection, University of Mississippi)
October 4, 1976
Arthur Andersen & Co. v. SEC: Memorandum of the SEC in Support of Its Motion for Summary Judgment or, alternatively, to Dismiss
image pdf (Harvey L. Pitt SEC Brief Collection, courtesy of Fried Frank Harris Shriver & Jacobson LLP)
January 13, 1977
Final Report of the SEC Major Issues Conference
image pdf (Courtesy of Roderick M. Hills)
January 13-15 1977
SEC Major Issues Conference
transcript pdf
February 25, 1977
Arthur Andersen & Co. v. SEC: Reply Memorandum of SEC
image pdf (Harvey L. Pitt SEC Brief Collection, courtesy of Fried Frank Harris Shriver & Jacobson LLP)
March 4, 1977
Address by SEC Chairman Roderick M. Hills at "SEC Speaks"
image pdf (Government Records)
April 22, 1977
Letter from SEC Chairman Harold M. Williams to Arthur F. Burns, Federal Reserve on Regulation S-X
image pdf (Arthur F. Burns Papers, Courtesy of the Gerald R. Ford Library)
May 13, 1977
Letter from Arthur F. Burns, Federal Reserve to SEC Chairman Harold M. Williams on SEC proposal for revised financial statement requirements for banks
transcript pdf (Arthur F. Burns Papers, Courtesy of the Gerald R. Ford Library)
August 1, 1977
Letter from Arthur F. Burns, Federal Reserve to SEC Chairman Harold M. Williams on proposed revision of Article 9 of Regulation S-X
transcript pdf (Arthur F. Burns Papers, Courtesy of the Gerald R. Ford Library)
November 3, 1977
Report of the Advisory Committee on Corporate Disclosure to the SEC
image pdf (Courtesy of the Library of Congress)
November 9, 1977
"The FASB Conceptual Framework Project: A Silent Revolution" - Address by SEC Chairman Harold M. Williams to the Seaview Symposium
transcript pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
November 28, 1977
Memo from Moshe Levitin, Financial Accounting Standards Board on final report of Advisory Committee on Corporate Disclosure
image pdf (JT Ball Collection, University of Mississippi)
December 12, 1977
"The SEC's Evolving Role in Bank Regulation," Address by SEC Commissioner John R. Evans to the AICPA National Conference on Banking
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
December 13, 1977
"Inflation, Corporate Financial Reporting and Economic Reality" - Address by SEC Chairman Harold M. Williams to The Conference Board
transcript pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
1978
The Commission on Auditors' Responsibilities: Report, Conclusions and Recommendations (Cohen Commission Report)
image pdf (Courtesy of the American Institute of Certified Public Accountants)
January 24, 1978
Letter from Arthur F. Burns, Federal Reserve to SEC Chairman Harold M. Williams on Regulation S-X
image pdf (Arthur F. Burns Papers, Courtesy of the Gerald R. Ford Library)
February 15, 1978
SEC Release - Preliminary Response of the Commission to the recommendations of the Advisory Committee on Corporate Disclosure
image pdf (JT Ball Collection, University of Mississippi)
March 2, 1979
Williams, SEC Chairman Harold M., "The State of the Securities and Exchange Commission," to The SEC Speaks, Practising Law Institute
document pdf (Courtesy of Theodore A. Levine)
May 31, 1979
"Financial Reporting in a Changing Economic Environment" - Address by SEC Chairman Harold M. Williams at FASB Conference on Financial Reporting
image pdf (Government Records)
September 18, 1979
"Auditors' Responsibilities and the Public Interest" - Address by SEC Chairman Harold M. Williams to the Texas Society of Certified Public Accountants
image pdf (Government Records)
January 3, 1980
"The 1980s: The Future of the Accounting Profession" - Address by SEC Chairman Harold M. Williams to AICPA
image pdf (Government Records)
March 13, 1980
"The Role of the SEC in Overseeing the Accounting Profession" - Paper by SEC Chairman Harold M. Williams to Nuffield College, Oxford
image pdf (Government Records)
May 28, 1980
Opening Statement of the Honorable Harold M. Williams, Chairman, Securities and Exchange Commission, at the Commission's consideration of proposed rules to require a management statement on internal accounting control
transcript pdf (Courtesy of the estate of John R. Evans)
June 18, 1980
Testimony of the Honorable Harold M. Williams, Chairman, Securities and Exchange Commission, before the Joint Economic Conference
transcript pdf (Courtesy of the estate of John R. Evans)
September 1980
"Delegation of Powers Between the Commission and the Self-Regulatory Organizations and Professional Organizations," Paper Submitted by SEC Commissioner John R. Evans
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
September 16, 1980
"Reporting Developments at the SEC and their Impact on Annual Reports" - Remarks by A. Clarence Sampson, SEC Chief Accountant at Financial Times of London seminar
image pdf (Government Records)
November 21, 1980
"The Economy and the Future - The Tyranny of the Short-Run" - Address by SEC Chairman Harold M. Williams to the Commonwealth Club
image pdf (Government Records)
January 13, 1981
"The Accounting Provisions of the Foreign Corrupt Practices Act: An Analysis," Address by SEC Chairman Harold M. Williams to the SEC Developments Conference, AICPA
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
January 23, 1981
Memo to the SEC Commission from Paul Gonson and Frederick Wade on the GAO's Draft Report on the Foreign Corrupt Practices Act
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
April 24, 1981
"The Foreign Corrupt Practices Act: The Chafee Amendments" - Remarks by SEC Commissioner Stephen J. Friedman to the Annual Meeting of the Association of American Chambers of Commerce in Latin America
transcript pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
June 16, 1981
Written Statement of the Honorable John S.R. Shad, SEC, before Joint Hearings of the Subcommittee on Securities and the Subcommittee on International Finance and Monetary Policy of the Senate Committee on Banking, Housing and Urban Affairs concerning S.708
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
March 11, 1983
"Cooked Books: Just Old, Unappetizing Recipes," Remarks by SEC Commissioner James C. Treadway, Jr. to the Institute for Corporate Counsel
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
April 1983
Financial Accounting Foundation study of the size of the FASB
image pdf (JT Ball Collection, University of Mississippi)
May 6-7, 1983
The FASB After Ten Years: An Inside View - Paper by Donald J. Kirk for the Arthur Young Professors Roundtable
image pdf (JT Ball Collection, University of Mississippi)
June 3, 1983
"Financial Frauds and Related Party Transactions - the SEC Response," by Theodore A. Levine, Frederick Wade, James B. Bragg and Thomas A. Ferrigno

(Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)

June 9, 1983
"Developments in the Regulation of Accounting and Financial Disclosure under the Federal Securities Acts," Address by SEC Commissioner John R. Evans to the Conference on New Trends in Accounting and Financial Reporting, Machinery and Allied Products Instit
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
June 9-10, 1983
The Role of the SEC: Past and Future - Address by A. Clarence Sampson, SEC Chief Accountant, as part of "A Decade of Setting Financial Reporting Standards," New York University
transcript pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
June 27, 1983
SEC Office of the Chief Accountant Alumni Meeting
image pdf (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)
June 28 to 29 1984
Homer Kripke-Looking Backward and Forward at the SEC After Fifty Years, SEC Major Issues Conference
document pdf (Courtesy of Paul Gonson)
June 3, 1986
SEC Roundtable: Financial Reporting and the Role of the Independent Auditor
image pdf (Courtesy of Stuart Kaswell)
October 1987
Report of the National Commission on Fraudulent Financial Reporting (Treadway Commission)
image pdf (AICPA Collection, University of Mississippi)
August 12, 1992
Relevance and Credibility in Financial Accounting and Reporting - Address by Walter P. Schuetze, SEC Chief Accountant to American Accounting Association
image pdf (JT Ball Collection, University of Mississippi)
1994
Summary Report of the AICPA Special Committee on Financial Reporting (Jenkins Committee)
image pdf (Courtesy of George P. Fritz)
February 28, 1994
"Derivatives: Regulatory Concern, Not Panic" - Remarks of SEC Commissioner Richard Y. Roberts
image pdf (Anonymous)
March 7, 1995
Letter from Robert K. Elliott, KPMG Peat Marwick LLP to SEC Commissioner Steven M.H. Wallman on the Advisory Committee on the Capital Formation and Regulatory Processes
image pdf (Courtesy of Margaret Bancroft)
April 10, 1995
Letter from Michael A. Conway, KPMG Peat Marwick LLP to SEC Commissioner Steven M.H. Wallman on the Advisory Committee on the Capital Formation and Regulatory Processes
image pdf (Courtesy of Margaret Bancroft)
March 5, 1996
SEC Report of the Task Force on Disclosure Simplification
document pdf (Courtesy of Richard Rowe)
September 30, 1996
62nd Annual Report of the U.S. Securities and Exchange Commission
image pdf (Government Records)
November 2001
Proceedings Book of "Securities Regulation in the Global Internet Economy" Major Issues Conference
November 15, 2001
"Securities Regulation in the Global Internet Economy" Major Issues Conference (Day II) Transcript
document PDF
June 2, 2004
An SEC Chairman's Recollection, by David S. Ruder
document pdf (prepared for the museum by David S. Ruder)
June 2, 2004
Paper, by Harvey L. Pitt
document pdf (prepared for the museum by Harvey L. Pitt)
June 2, 2004
Reflections of a Chairman by Roderick M. Hills
document pdf (prepared for the museum by Roderick M. Hills)
April 5, 2006
Harvey L. Pitt - "Where Are We Headed?," 26th Annual Manuel F. Cohen Lecture, The George Washington University Law School
transcript pdf (with permission of The George Washington University Law School)
September 19, 2008
Letter from Walter P. Schuetze to The Wall Street Journal on AIG
transcript pdf (Courtesy of Walter Schuetze)
September 19, 2008
Letter from Walter P. Schuetze to The Wall Street Journal on proposed suspension of Fair Value Accounting Rules
transcript pdf (Courtesy of Walter Schuetze)
May 16, 2011
Financial Accounting Standards Board Majority/Super Majority Voting History
image pdf (Courtesy of the Financial Accounting Foundation Library)
June 27, 2014
Financial Accounting Standards Board Chairmen, with FASB Statements issued when Chairman
image pdf (Courtesy of the Financial Accounting Foundation Library)

Oral Histories

18 April 2011

Dennis Beresford

With Dr. James Stocker
26 March 1976

John C. Burton and Robert T. Sprouse

With Stephen A. Zeff
Courtesy of the Academy of Accounting Historians, University of Mississippi
13 May 2007

Edmund Coulson

With Andrew Bailey
11 March 2011

Robert Herz

With Dr. James Stocker
09 November 2010

Conrad Hewitt

With Dr. Kenneth Durr
28 October 2004

Howard Hodges

With Mary Beach, William Morley
16 March 2011

Edmund Jenkins

With Dr. James Stocker

Programs

07 November 2012

Deloitte Fireside Chat VIII: International Convergence

Moderator: James McKinney
Presenter(s): Robert Herz, Joseph Ucuzoglu
07 June 2012

A Creative Irritant: The Relationship between the SEC and Accounting Standard Setters (Thirteenth Annual Meeting)

Moderator: George Fritz
Presenter(s): Dennis Beresford, Edmund Jenkins, A. Clarence Sampson
18 September 2007

Fireside Chat - Accounting Aspects of the Foreign Corrupt Practices Act

Moderator: Theresa Gabaldon
Presenter(s): Philip Ameen, Teresa Iannaconi

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