The articles in this book, first published in 1986, cover the developments of the first three decades of the Securities Acts, and examines appraisals of the U.S. Securities and Exchange Commission. With the rise in interest in the evolution of regulatory policy, these principal papers are key sources in the study of the history of accounting. Written by accountants close to the Commission, these papers will be of interest to accountants in public and private practice, and all students of accounting and its government regulation.
1. Principles of Federal Securities Legislation James M. Landis
2.
Questions Relating to the 1934 Act George C. Mathews
3. SEC Accounting Issues
and Cases George C. Mathews
4. Capitalism and Trusteeship William O. Douglas
5. Accounting and the Commissions Enforcement Abstract Program Robert E.
Kline, Jr.
6. Independence and Cooperation William W. Werntz
7. Standards of
Disclosure in Financial Statements Andrew J. Cavanaugh
8. Plain Talk in
Accounting James J. Caffrey
9. The Investor Looks at Accounting Harry A.
McDonald
10. The Concept of Independence in Accounting Donald C. Cook
11.
Providing Funds for Our Enterprises by the Issue of Securities Ralph H.
Demmler
12. Particular SEC Merger Considerations Byron D. Woodside
13.
Accounting Problems of First-Time Registration Statements Sydney C. Orbach
14. Government-Industry Relations Byron D. Woodside
15. Reporting for
Diversified Companies Manuel F. Cohen
16. Some General Remarks about the SEC
and the Accounting Profession James J. Needham
Gary John Previts and Alfred R. Roberts
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