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In 1934, Congress maked the Securities and Exchange Commission (SEC) and gave it both the power and responsibility for setting accounting and reporting standards in the United States. In 1973, the SEC designated the Financial Accounting Standards Board (FASB) as the organization responsible for setting accounting standards for public companies in the US. It changed the Committee on Accounting Procedure (CAP) and the Accounting Principles Board (APB) of the American Institute of Certified Public Accountants (AICPA). Thoroughly read the information on "What We Do." What are the two basic objectives of the 1933 Securities Act? Explain the mission of the SEC. Look at "Commissioners." How do you get appointed? Who are the chairman and the other commissioners? Describe the relationship among the SEC and the various private sector standard-setting bodies that have, over time, been delegated the responsibility for setting accounting standards. Can you think of any reasons why the SEC has delegated this responsibility rather than set standards directly?
Required: Explain the mission of the FASB. Look at "Our People." How do you get appointed? Who are the present Board members? Briefly explain their backgrounds. How are topics added to the FASB's technical agenda?
Who was the primary disciplinarian during the Revolutionary War with respect to the Continental army and how did he turn it into a professional fighting force?
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John Adams once wrote that the American Revolution, to one degree or another, had been in the hearts and minds of colonial Americans all along. Do you think he was right about this
Why do you think the knights saw their philosophy as superior to ordinary trade unionism?
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