ALIGNMENT OF SPECIAL-INTEREST SUBJECTS IN THE ACCOUNTING STANDARD-SETTING PROCESS: AN INVESTIGATION (FASB, DISCUSSION MEMOS)
Despite its surface appearance of precision, the establishment of accounting principles is an ongoing political process. This is because they affect different factions of the constituency in different ways. The Financial Accounting Standards Board (FASB) was structured so as to minimize potential un...
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| Language: | ENG |
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ScholarWorks@UMass Amherst
1985
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| Online Access: | https://scholarworks.umass.edu/dissertations/AAI8517097 |