What question did this study set out to answer?

The article reflects on the critical role of agenda setting in developing accounting standards.

June 15, 2026Accounting Horizons

Frustrations of a Standards Setter.

View Full Paper

Ask AI

Bookmark

Authors

DBDennis R. BeresfordUnited States Government Accountability Office

Discussion

Member takes

Implication

Commentary discusses the importance of agenda setting for accounting standards at the Financial Accounting Standards Board, highlighting the evaluation process.

Key Points

The article reflects on the critical role of agenda setting in developing accounting standards.
Comment on the author's previous paper published in March 1988.
Discuss the procedures for evaluating potential projects for the Financial Accounting Standards Board.
Circulate a list of potential projects to gain feedback from interested parties.
Agenda setting is deemed the most crucial decision in the standards-setting process.
Enhanced procedures exist to evaluate potential projects before Board decisions.
Feedback from stakeholders is actively sought on a lengthy list of potential projects.

Cite This Study

Dennis R. Beresford (1993) studied this question.

synapsesocial.com/papers/6a2f9782a1cfeec4908288f3 https://doi.org/10.2308/ah-9405100021

View Full Paper

Ask AI

Bookmark

Implication

Commentary discusses the importance of agenda setting for accounting standards at the Financial Accounting Standards Board, highlighting the evaluation process.

Frustrations of a Standards Setter.

Discussion

Member takes

Implication

Key Points

Cite This Study

Frustrations of a Standards Setter.

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider