Article reviews key financial reporting challenges addressed by the SEC's Office of the Chief Accountant, emphasizing lessons learned.
Presents an article about lessons learned as academic accounting fellow in the Office of the Chief Accountant (OCA) in the U.S. Securities and Exchange Commission. Background the office; Review of issues addressed by OCA from 1996 to 1997; Basic structure of simple securitization.
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Robert C. Lipe (1998) studied this question.
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