By D. R. Carmichael, Lynford Graham
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Additional resources for Accountants' Handbook, Financial Accounting and General Topics
Until 1982, the Commission issued ASR, concerning both financial reporting matters and enforcement actions. In that year, the separate FR and AAER series were created to avoid the confusion of dealing with the two different kinds of actions in one series. The effective portions of the ASRs were codified in FR-1. The fourth level of literature, staff advice, is directed from the SEC staff to registrants and other interested parties with regard to its interpretation of the regulations and forms.
Although the obvious main purpose of GAAP and GAAS is to provide guidance to practitioners, the standards also provide some assurance to statement users about the quality of the information they receive. In addition, they serve as an after-the-fact basis for evaluating the decisions of preparers or auditors. If accounting policies or practices prove to have been contrary to generally accepted standards, the persons who chose to use them can be more easily held responsible for injury resulting from those choices.
The two main sources of the SEC’s authority over accounting are the Securities Act of 1933 and the Securities Exchange Act of 1934. Five other statutes also affect accounting, but less directly. They include the Public Utility Holding Company Act of 1935, the Trust Indenture Act of 1939, the Investment Company Act of 1940, the Investment Advisor Act of 1940, and the Security Investor Protection Act of 1970. These statutes give the SEC the authority to create rules and regulations that interpret the requirements to be met by companies under its jurisdiction.
Accountants' Handbook, Financial Accounting and General Topics by D. R. Carmichael, Lynford Graham