By D. R. Carmichael, Lynford Graham

ISBN-10: 0471790389

ISBN-13: 9780471790389

This set is the main accomplished, informative, and entire writing on accounting. No different booklet is critical! those are difficult to discover although. strong good fortune!

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Additional info for Accountants' Handbook, Financial Accounting and General Topics

Example text

Of the voluntary professional societies regulating the practices of accountants, the largest by far is the AICPA, with approximately 330,000 members. 1 THE SOCIAL ROLE OF FINANCIAL ACCOUNTING 1·9 regulating and providing services to the membership. The AICPA also depends on an even larger number of members to carry out its tasks through various committees. Institute membership is entirely voluntary but is virtually obligatory for CPAs who wish to stay informed and to practice at the highest levels in the profession.

The SEC uses a variety of methods to accomplish its mission. The most basic is regulation of the activities of those corporations that have issued or would like to issue securities. Under the 1933 Act, securities must be “registered” before they can be issued to the public. The purpose of registration is to establish a complete and widely available public record of information about the registrant and the securities. For example, registration creates a substantial amount of public information about the officers, directors, and other agents of the corporation, including promoters and underwriters.

Users, in contrast, are looking for truthful, inexpensively obtained, and dependable information that will enable them to make new decisions or evaluate old ones. As described above, they are not well served by information that misleads them through deliberate or inadvertent bias. If users receive unreliable information, the cost of capital will rise to compensate them for the added risks. If this mistrust is widespread, the economy will suffer because the capital markets will not be as efficient.

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