미국 회계기준의 변천과정

The progress of american accounting standards

This study on the development of American accounting standards has been investigated through the published literatures by the “was-is-ought to be” methodology. The most influenced historical facts in social and economic affairs in America were industrial revolution, world war I of 1914, the panic of 1924, Security Act of 1933, and the establishment of SEC according Security Exchange Act of 1934 etc. The significant publications of the principle and standard-setting bodies in public sectors are “Uniform Accounting in 1917”, “Verification of Financial Statements” in 1929 of FTC, and SEC’s ASR from 1934 to now on. Some of them in private sectors are “A Tentative Statements of Accounting Principles” in 1916, ASOBAT in 1966 etc. of AAA, ARB, APB options of AICPA, SFAS of FASB. I have founded that the present American Accounting Principles and Standards are as one of cultural products. They have been acquired within the full context of social, economic and political environment during past century. Like this change will be go on.