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The Complete Guide to Executive Compensation 3/E, 3rd Edition by Bruce Ellig

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Appendix GSelected Accounting Interpretations

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Before the birth of the SEC in 1933 and 1934, Congress told the Federal Trade Commission it was responsible for regulating accounting. Later the SEC shifted the responsibility to the accounting industry resulting in The American Institute of Accountants (AIA) taking responsibility. It was formed to provide guidance on generally accepted accounting principles and did so from 1935 to 1939. Then occurred the following milestones.

American Institute for Certified Public Accountants (AICPA) took over from the AIA for the period 1939–1959 and issued the following standard:

Bulletin No. 43, “Compensation ...

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