A215 syllabus a215 syllabus a little history

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Unformatted text preview: us A215 syllabus A Little History Œ༈ Industrial revolution ༈ Stock market crash Ž༈ Securities and Exchange Commission (SEC) "Watchdog in the US" companies need to report to SEC, which set up independent body FASB ༈ Financial Accounting Standards Board (FASB) Composed of 7 individuals, set up the GAAP ༉ Generally Accepted Accounting Principles (GAAP) ‘༉ Internationalization ➊ ➋ 1900 ➌ 1929 1934 Tom Linsmeier 2016 Larry Smith 2017 ‘༉ ➍➎ 1973 Leslie Seidman 2013 (Chairperson) FASB Board 2013 Russell Golden 2017 Marc Siegel 2013 Daryl Buck 2015 Hall Schroeder 2015 FASB sets and alters Generally Accepted Accounting Standards (GAAP) Vice-Chair Ian Mackintosh (Australia) Jan Engstrom (Sweden) Prabhakar Kalavacherla (India) Chair (Netherlands) IASB Board Hans Hoogervorst Patrick Finnegan (USA) Paul Pacter (USA) Darrel Scott (S. Africa) John Smith (USA) Amaro Gomes (Brazil) Patricia McConnell (USA) Chungwoo Suh (Korea) Takatsugu Ochi (Japan) Zhang Wei-Guo (China) Philippe Danjou (France) Stephen Cooper (UK) Lots of Acronyms in Accounting • CPA • Big 4 Sports Illustrated (July 25, 2011) • SOX “As former Yale preside...
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