Accounting for initial franchise fee revenue: When a journal article in 1970 constituted GAAP in the eyes of the SEC

Stephen A. Zeff

Research in Accounting Regulation, 2012, vol. 24, issue 1, 1-5

Abstract: This article reports on an instance in 1969/70 when the leaders of the accounting profession orchestrated the drafting and publication of an article in the Journal of Accountancy, which was understood as having the force of an APB Opinion.

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:24:y:2012:i:1:p:1-5

DOI: 10.1016/j.racreg.2011.12.001

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