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The articles in this book, first published in 1986, cover the
developments of the first three decades of the Securities Acts, and
examines appraisals of the U.S. Securities and Exchange Commission.
With the rise in interest in the evolution of regulatory policy,
these principal papers are key sources in the study of the history
of accounting. Written by accountants close to the Commission,
these papers will be of interest to accountants in public and
private practice, and all students of accounting and its government
regulation.
The articles in this book, first published in 1986, cover the
developments of the first three decades of the Securities Acts, and
examines appraisals of the U.S. Securities and Exchange Commission.
With the rise in interest in the evolution of regulatory policy,
these principal papers are key sources in the study of the history
of accounting. Written by accountants close to the Commission,
these papers will be of interest to accountants in public and
private practice, and all students of accounting and its government
regulation.
Maurice Peloubet's autobiography lends an insight into the thinking
of an influential practitioner of the early 20th Century American
CPA Profession. Peloubet was Vice President and Treasurer of the
American Institute of Accountants [now the AICPA], as well as a
National Director of the National Association of Cost Accountants,
now the Institute of Management Accountants. He was a driving force
in the firm Pogson, Peloubet & Co, whose prestigious New York
Stock Exchange mining company clients included Anaconda, Phelps
Dodge, Newmont and others. In l963 his firm was merged into Price
Waterhouse & Co., now PriceWaterhouseCoopers.
In 1975, Professor Alfred R. Roberts, of Georgia State University
discovered the unpublished memoirs of Maurice Peloubet [d. 1976].
Professor Roberts and his colleagues have completed the process of
preparing the manuscript for publication. Skillfully edited, this
volume details the key role which Peloubet played in many events
affecting modern day professionals, including the federal
legislation involving inventory techniques. A prolific writer,
thoughtful professional, and, on occasion poet, the volume
identifies the many works authored by Peloubet during his lengthy
and important career.
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