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| Author: | Miller, P. B. W. Flegm, E. |
| Title: | Should the FASB be neutral or responsive? |
| Journal: | Journal of Accountancy
1990 : MAR, VOL. 169:3, p. 35-40 |
| Index terms: | ACCOUNTING STANDARDS USA |
| Language: | eng |
| Abstract: | An assessment of to what extent the US Financial Accounting Standards Board should respond to opinions presented and the extent it should base decisions on theoretical accounting considerations linked with the neutral and responsive sides of the issue. The objective of financial accounting. Ethics and effectiveness. Financial statement contamination. Feedback. Constitutionality considerations. Capital markets implications. Setting the rules. Goal of accounting and who it should serve. The preparer's role. |
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