An Examination of Comment Letters Filed in the U.S. Financial Accounting Standard-Setting Process by Institutional Interest Groups.

Documents the nature of comments filed by the Financial Executives Institute, Institute of Management Accountants, Association for Investment Management and Research and the American Institute of Certified Public Accountants in the US Financial Accounting Standards Board's standard-setting process....

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Detalles Bibliográficos
Publicado en:Abacus Vol. 35; no. 1; pp. 1 - 29
Autor principal: Saemann, Georgia
Formato: Artículo
Publicado: Wiley-Blackwell Feb99
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Acceso en línea:Ver este registro en EBSCOhost
Descripción
Sumario:Documents the nature of comments filed by the Financial Executives Institute, Institute of Management Accountants, Association for Investment Management and Research and the American Institute of Certified Public Accountants in the US Financial Accounting Standards Board's standard-setting process. Financial statement preparers; Financial statement users.