The SEC rules historical cost accounting: 1934 to the 1970s

By S. Zeff. 2007

114 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/c94df04840b55b6eee5366e998f353df1df4170a

Citations in the corpus

• Does fair value accounting for non-financial assets pass the market test? (2013, unknown): “…and Watts 2012) and the acclaimed opportunism in revaluations in the 1920s, which initially motivated the SEC to ban upward revaluations in 1940 (Zeff 1995, 2007).5 Section 2 describes the accounting traditions in the UK and Germany, as well as the valuation methods available to companies under…”
• The objectives of financial reporting: a historical survey and analysis (2013, unknown): “For a discussion of the undeviating opposition by the first four SEC chief accountants, including Barr, to upward departures from the historical cost of tangible assets from the 1930s to 1972, see Zeff (2007).”