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Publication Type honors thesis
School or College David Eccles School of Business
Department Accounting
Creator Clark, Cathleen
Title Idealism in '84: Ascending toward an authoritative accounting apex
Date 1984-06
Year graduated 1984
Description This paper will review the development of accounting standards in the private sector, and look at the different roles which both the Securities and Exchange Commission (SEC), and the private sector have taken in establishing these guidelines. The legislation dealing with accounting rule-making will be noted in order to assess whether or not the current rule-making is being conducted by the most authoritative body. Finally, the best interests of the accounting profession, business world, and public will be considered in deciding where this authority should be given or maintained. Within these parameters, the principles and standards used by the accounting profession will be evaluated to ensure that the group with the legal authority is the promulgating body.
Type Text
Publisher University of Utah
Subject Accounting
Language eng
Rights Management (c) Cathleen Clark
Format Medium application/pdf
ARK ark:/87278/s6k68gvw
Setname ir_htca
ID 1296713
Reference URL https://collections.lib.utah.edu/ark:/87278/s6k68gvw

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Title Page 5
Setname ir_htca
ID 1296718
Reference URL https://collections.lib.utah.edu/ark:/87278/s6k68gvw/1296718