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- Title
The Challenges of Standards-Setting.
- Authors
Allen, Tom L.
- Abstract
The article provides an author's view on the challenges of standards-setting in the governmental environment in the U.S. He experienced at Governmental Accounting Standards Board (GASB) that the Federal Accounting Standards Advisory Board's (FASAB) structure lessens some of the standard-setting challenges. However, FASAB challenging standards-setting decision in the future will be to ensure that the fiscal impact of social insurance obligations are clearly and reflected in the financial statements of the federal government.
- Subjects
UNITED States; ACCOUNTING standards; FINANCIAL Accounting Foundation. Governmental Accounting Standards Board; FEDERAL Accounting Standards Board; SOCIAL security; DECISION making; FINANCIAL statements; FINANCIAL performance; FEDERAL government
- Publication
Journal of Government Financial Management, 2008, Vol 57, Issue 1, p8
- ISSN
1533-1385
- Publication type
Article