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1 GAAP SEC Disclosure Regulations under the U.S. Securities Acts and GAAP Part I The Creation of the Securities and Exchange Commission Norio Yamamoto Abstract The purpose of this article is to explain why the U.S. Securities Acts were enacted and how the Securities and Exchange Commission SEC was created. The Securities Acts were enacted following the stock market crash of. Congress was faced with a choice of conflicting philosophies. President Roosevelt chose the disclosure philosophy which is designed to protect investors; maintain fair, orderly and efficient markets; and facilitate accumulation of capital. The SEC was created by the Securities Exchange Act and is the principal regulatory authority in the U.S.. Under the disclosure philosophy the SEC makes, amends and rescinds disclosure regulations. SEC Securities Exchange Commission SEC Generally Accepted Accounting Principles GAAP SECSEC SEC
2 American Institution of Accountants AIA AICPA NYSE NYSE NYSE NYSE
3 NYSE AIA AIA Federal Trade Committee FTC Federal Reserve Board FRBAIA Uniform Accounting NYSEGAAP AIA Taylor VolsteadDennison Dennison Act to restrain the number and ill practice of brokers and stock jobbers Bubble Act of An Act to prevent the infamous practice of stock-jobbing Lord Davey
4 Thompson Lord Davey caveat emptor Brandeis
5 the Pure Food Law Caveat Emptor Frankfurter SEC the
6 Securities Act of NYSE /NYSE NYSE the Securities Exchange Act of NYSE the Public Utility Holding Company of the Trust Indenture Act of the Investment Company Act of the Investment Advisers Act of the Securities Investors Protection Act of Public Company Accounting Reform and Investor Protection Act SOX SOX registration statementthe Securities and Exchange Commission SEC a
7 prospectusb A SEC proxy statement information statement SEC aca- c- SEC SIPC Securities Investors Protection Corporation
8 American Law Institute ALI Federal Securities Code SEC SOX SOX SOX SCM SOX SOX SCM SOX SECSEC SEC NYSE SEC FTC Dickinson FTC Fletcher-Rayburn FTC FTC
9 FTC FTCNYSE FTC FTCSEC Carter Glass SEC SEC a SEC SEC a bsec SEC SEC SECa a SEC SEC underwriterdistribution - SEC
10 SEC SEC SEC SEC SEC SEC the Chairman of the Commission EC SEC SEC SEC SECDC Regional Office District Office SEC SECDivision Office DCF Division of Corporation FinanceDOE Division of EnforcementDivision of Investment ManagementDivision of Market Regulation Administrative Law Judge OCA Chief of AccountantInvestment ManagementEconomic Analysis General Counsel SEC Risk Assessment and
11 Strategic planning DCF OCADOE DCF DCF DCF DCF GAAP DCF OCA OCA SEC OCA DCF OCA DCF OCASEC SEC FASB AICPA ASB DOE DOE OCA DCF DOE finding SECDOE OCA Miller,p. -
12 OCA SEC SEC SEC Release SEC SEC C.F.R.. asec SEC SEC SEC b b SECFederal Register SEC SEC SEC c SEC SEC SECe Rules of Practice CFR Part i ii i Secretary
13 ii SEC Paper Reduction Act a Regulatory Flexibility Act SEC SEC SEC SEC SEC Securities Act Releases- SEC Securities Exchange Act Releases - SECSEC SEC Financial Reporting Releases FRR Accounting and Audting Enforcement Releases AAER Industry Guides IG
14 United States CodeTitle USC SEC SECCode of Federal Regulations Title CFR - - bg bg - bg
15 d - d -d -Kd - d - d -d - - ad- -bg d -ad / a- a- a- a- d- d-
16 a- b- c- c- d- D- F d- g- - -: - CFR Part. - CFR Part - CFR Part - CFR Part - CFR Part CFR Part CFR Part SEC FRRAAER FR-AAER SEC Acconting Series Release ASR ASR FRR AAER SEC S-X S-K FRR - - FRRASR
17 SEC SECSEC OCA DCF Office of General Council SEC DCF OCA SAB SAB SLB DCFSLBSABSEC DCFSLB SEC SEC Seligman- Loss and Seligman a,pp.- Brown,pp.--
18 MacCraw,p Banner,pp.-. Loss and Seligman a, op.cit., pp. -., - Kilbride,p.. Banner,pp. - Financial Services and Markets Act Kessler Loss and Seligman a, op.cit., pp. - Loss and Seligman b,p.. Loss and Seligman a, op.cit., pp. - Brandeis,p.. Ibid.,p.. Loss and Seligman b, op.cit., p.. Loss and Seligman a, op.cit., pp. -. Loss and Seligman b, op.cit., p.. Douglas,p.. Ibid.,p.. Brown,pp. -. Loss and Seligman a, op.cit., p. Ibid., pp.- Ibid., pp.- Ibid., pp.- Ibid., pp.- Ibid., pp.- Donaldson Testimony before the Subcommittee on Securities and Investment of the U.S. Senate Committee on Banking, Housing, and Urban Affairs. -, -, Miller,p.. Loss and Seligman b, op.cit., p.. MacCraw,pp. -. Miller, op.cit., p..
19 - SEC,pp.-. Ibid., pp.-. Ibid., p.. Miller, op.cit., p. -. Ibid., p. -. Ibid., pp. --. Ibid., pp. --. Ibid., p. -. Loss and Seligman b, op.cit., pp.-. Miller, op.cit., p. -. Ibid., p. -. Allan,p. A -. Ibid., p. -. Ibid., p. -. Ibid., p. -. Ibid., p. -. Ibid., p. -. Allan, op.cit., A -. Allan, op.cit., p.a -. ALI American Law Institute, Federal Securities Codes, Vol. 1, ALI. Allan, B. A., Handbook of SEC Accounting and Disclosure 2002,Warran Gorham & Lamont. Banner, S., Anglo-American Securities Regulation, Cambridge Univ.Press,. Brandeis, L. D., Other People s Money, McClure Publishing. Brown, J.R., The Regulation of Corporate Disclosure, 3rd. ed., Aspen Law & Business. Cheramy, E.R., SEC Commentary, CPA Journal, June, pp.-. Donaldson William H., Testimony concerning Market structure Issues, SEC News, Oct.. Douglas, O.W., Protecting the Investor, Yale Review, Vol., pp. -. Frankfurter, F., The Federal Securities Act, Fortune, Aug, pp.-, -,. Kessler, F., The American Securities Act and its Foreign Counterparts ;A comparison study, Yale Law Journal, Vol., May, pp.-. Kilbride, B.J., The British Heritage of Securities Legistration in the U.S. South Western Law Journal, Vol., June, pp. -. Landis, J.M., The Legistrative History of the Securities Act of, the George Washington Law Review, Vol., pp.-. Loss, L. and J. Seligman a, Securities Regulation Vol.1 rd ed., Aspen Law & Business. Loss, L. and J. Seligman b, Fundamentals of Securities Regulation Vol.1 rd ed., Aspen Law & Business. MacCraw,T.K., Prophets of Regulation, Harvard Univ. Press. MacLaughlin, P.J. and W.Hambleton, SEC Reporting Requirements, pp.. -. in Carmichael, D.R., S.B.LilienandM.Mellman ed., Accountants Handbook,9 th. Vol.. Miller,P.B.W., Financial Accounting Regulations and Organizatins, pp.. -. in Carmichael, D.R., S.B.LilienandM.Mellman ed., Accountants Handbook,9 th. Vol.1. Previt, G.J.and B.D.Merino, A History of Accountancy in the United State, Ohio State Univ. Press. SEC, SEC Annual Report 2003.
20 SEC, Strategic Plan. Warren, Gorham and Lamont ed., SEC Guidelines, Rules and Regulations...Vincent P. Carosso, Investment Banking in America, Vol., May Joel Seligman, The Transformation of Wall Street, rd, SEC GAAP David L. Ratner & Thomas Lee Hazen, Securities Regulation, th edition,
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