Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process

by Robert Van Riper

The book begins with an overview of how and why the present self-regulatory arrangement for setting standards for financial reporting in the private sector came about in 1973. A brief description of the new structure is followed by a discussion of the essential elements of meaningful self-regulation. A schism emerged between advocates of neutrality and objectivity in standard setting and those who think the primary concern should be for possible economic...

• Format: Hardcover
• Language: English
• ISBN: 0899309070
• ISBN13: 9780899309071
• Release Date: July 1994
• Publisher: Praeger
• Length: 216 Pages
• Weight: 1.15 lbs.
• Dimensions: 0.8" x 6.4" x 9.5"