Research Catalog

Title

The accounting establishment : a staff study / prepared by the Subcommittee on Reports, Accounting, and Management of the Committee on Government Operations, United States Senate.

Author

United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management.

Publication

Washington : U.S. Govt. Print. Off., 1977.

Items in the Library & Off-site

Details

Description

xxi, 1760 p. : ill.; 24 cm.

Summary

"Study of the Federal government's role in establishing accounting practices which are used by publicly-owned corporations in reporting financial and other information to the public"--Page III.

Series Statement

Senate document - 95th Congress, 1st session ; no. 95-34

Uniform Title

Senate document (United States. Congress. Senate) ; no. 95-34.

Subjects

• Securities > United States
• Accounting > Law and legislation > United States
• Accounting > United States
• Financial Accounting Standards Board
• American Institute of Certified Public Accountants

Note

• Issued Mar. 31, 1977.
• To be sent to depository libraries as Serial 13178-3.

Bibliography (note)

• Contains bibliographical references.

Processing Action (note)

• committed to retain

Contents

"Big eight" accounting firms -- Organization of the American Institute of Certified Public Accountants (AICPA) -- Influence of the "big eight" accounting firms in the AICPA -- Activities of the AICPA -- Financial Accounting Standards Board (FASB) and related organization -- Influence of the AICPA and the "big eight" accounting firms on the FASB -- Influence of the other private sponsoring groups on the FASB -- Activities of the FASB -- Accounting responsibilities of the Securities and Exchange Commission -- Cost Accounting Standards Board (CASB) -- Examples of the need for accounting and auditing reforms -- Questionnaire to "big eight" accounting firms and responses.

OCLC

• 3010476
• SCSB-13364196

Owning Institutions

Harvard Library