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Surveys the stream developments in the regulation and standard setting that have set the requirements for companies' financial reporting in the US capital market. Attention is given to instances in which the SEC has either been in disagreement with the private-sector accounting standard setter, or where they have partnered in a solution.
Henry Rand Hatfield (1866-1945) was the first dean of the Chicago business school and the second dean of the Berkeley business school. He was an authority on early bookkeeping history. Drawing on the archives at the Northwestern University among others, this book presents a biographical study of a full-time accounting professor in a US university.
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