A lo largo de los aos, la Comisin de Bolsa y Valores (SEC) ha delegado...
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Accounting
A lo largo de los aos, la Comisin de Bolsa y Valores (SEC) ha delegado su autoridad legal para establecer principios de contabilidad para empresas que cotizan en bolsa en los Estados Unidos a cada una de las siguientes organizaciones, excepto:
Comit de Procedimientos Contables del Instituto Americano de Contadores.
Consejo de Principios de Contabilidad (APB).
Junta de Normas de Contabilidad Financiera (FASB).
La SEC nunca deleg autoridad a ninguna de las organizaciones anteriores para establecer principios de contabilidad en los EE. UU.
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