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- Title
The rule-making process: a time for change?
- Authors
Jacobsen, John C.; Ihlanfeldt, William J.
- Abstract
This article focuses on the rule-making process of the Financial Accounting Standard Board (FASB). The board has received criticism by the business community for a variety of reasons. The authors examine the validity of these criticisms and offer suggestions to make the board more effective. They argue for increased willingness to compromise, arrived at through better communication. They also feel the board should recognize that the business community is a user of financial information as well as a preparer.
- Subjects
FINANCIAL Accounting Standards Board; ACCOUNTING standards; AUDITING standards; ACCOUNTING methods; SOCIAL impact; ECONOMIC structure; SOCIETIES
- Publication
Financial Executive, 1989, Vol 5, Issue 2, p30
- ISSN
0895-4186
- Publication type
Article