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

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  • Zeff, Stephen A.

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.

Suggested Citation

  • Zeff, Stephen A., 2012. "Accounting for initial franchise fee revenue: When a journal article in 1970 constituted GAAP in the eyes of the SEC," Research in Accounting Regulation, Elsevier, vol. 24(1), pages 1-5.
    • Handle: RePEc:eee:reacre:v:24:y:2012:i:1:p:1-5
    DOI: 10.1016/j.racreg.2011.12.001
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    File URL: http://www.sciencedirect.com/science/article/pii/S1052045711000579
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    Cited by:

    1. Franzen, Laurel & Meckfessel, Michele & Moehrle, Stephen R. & Reynolds-Moehrle, Jennifer A., 2015. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature," Research in Accounting Regulation, Elsevier, vol. 27(1), pages 21-38.

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