2022•Accounting Historians JournalRequires access

A Note on the SEC's Decision in 1964 to Remove Differences between Its Filing Requirements and Companies' Annual Reports to Shareholders

Stephen A. Zeff

Abstract

ABSTRACT This historical note explains the background and impact of the decision in 1964 by the Securities and Exchange Commission to amend its proxy rules to require substantial conformance between the accounting practices in its filing requirements and those in registrants' annual reports sent to shareholders.

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Key concepts: Shareholder, Accounting, Commission, Proxy (statistics), Business, Annual report, Actuarial science, Finance