A comment on 'delegation'

Accounting in Europe

Volumn 7, Issue 1, 2010, Pages 123-125

  Zeff, Stephen A ^a  

^a RICE UNIVERSITY   (United States)

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EID: 79960630597     PISSN: 17449480     EISSN: 17449499     Source Type: Journal    
DOI: 10.1080/17449480.2010.485389     Document Type: Article

References (8)

1. Colasse, B. and Pochet, C. (2009a) De la genèse du nouveau Conseil National de la Comptabilité (2007): un cas d'isomorphisme institutionnel?, Comptabilité Contrôle Audit, 15(2), pp. 7-36.
2. Colasse, B. and Pochet, C. (2009b) The genesis of the 2007 Conseil National de la Comptabilité: a case of institutional isomorphism?, Accounting in Europe, 6(1/2), pp. 25-55.
3. Financial Accounting Standards Board (1977) Financial accounting and reporting by oil and gas producing companies, Statement of Financial Accounting Standards No. 19 (Stamford, CT: Financial Accounting Standards Board).
4. Securities and Exchange Commission (1973) Statement of policy on the establishment and improvement of accounting principles and standards, Accounting Series Release No. 150, dated 20 December (Washington, DC: Securities and Exchange Commission).
5. Securities and Exchange Commission (1978) Adoption of requirements for financial accounting and reporting practices for oil and gas producing activities, Accounting Series Release No. 253, dated 31 August (Washington, DC: Securities and Exchange Commission).
6. Securities and Exchange Commission (2003) Policy statement: reaffirming the status of the FASB as a designated private-sector standard setter, Release Nos. 33-8221; 34-47743; IC-26028; FR-70, dated 25 April (Washington, DC: Securities and Exchange Commission). Available at: http://www.sec.gov/rules/policy/33-8221.htm
7. Zeff, S. A. (2007a) The SEC preempts the Accounting Principles Board in 1965: the classification of the deferred tax credit relating to installment sales, The Accounting Historians Journal, 34(2), pp. 1-23.
8. Zeff, S. A. (2007b) The SEC rules historical cost accounting: 1934 to the 1970s, Accounting and Business Research, IAPF Special Issue, pp. 49-62.