What question did this study set out to answer?

The aim is to describe the criteria used by the Financial Accounting Policy Committee for evaluating financial accounting standards.

June 15, 2026

Criteria Employed by the AIMR Financial Accounting Policy Committee in Evaluating Financial Accounting Standards.

Key Points

The aim is to describe the criteria used by the Financial Accounting Policy Committee for evaluating financial accounting standards.
Presented an excerpt from a report prepared by the Financial Accounting Policy Committee in 1997.
Outlined specific evaluation criteria utilized for assessing financial accounting standards.

Abstract

Abstract Presents an excerpt from a report of the Financial Accounting Policy Committee of the Association for Investment Management and Research,prepared in 1997.

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