Posted: September 16th, 2022

Zeff, stephen a. 2005.

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Please used these sources
Reading Materials (feel free to search for other relevant materials):
I. Standards:
1. History of the Accounting Standard Setting Process in the U.S. (9:22; 2017)

2. Standard Setting Bodies: DASB, GAAP, SEC, AICPA (31:27; 2015)
https://www.youtube.com/watch?v=KCXAZ3Daz8I
3. Zeff, Stephen A. 2005. “The Evolution of U.S. GAAP: The Political Forces Behind Professional Standards,” The CPA Journal, January and February 2005. (32 pages) https://www.iasplus.com/en/binary/resource/0407zeffusgaap.pdf
II. Conceptual Framework:
4. FASB’s Conceptual Framework for Accounting (16:17; 2017)

5. Nderitu, Georgina. 2017. Difference Between Conceptual Frameworks and Accounting Standards. DifferenceBetween.net. http://www.differencebetween.net/business/finance-business-2/difference-between-conceptual-frameworks-and-accounting-standards/