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June 15, 2026Accounting Horizons0 citations

Standard Setting Process in Trouble (Again).

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SOShaun F. O'Malley

Key Points

  • The focus is on evaluating the challenges within the FASB's standard setting process and the role of the FAF.
  • Commentary on the editorial published in Accounting Horizons
  • Analysis of the FASB's actions and FAF's confidence levels
  • Discussion of the Oversight Committee's purpose and implications.
  • Highlights the ongoing issues within the FASB's standard setting process.
  • Expresses concerns over the FAF's lack of confidence in ensuring effective standards.
  • Calls for clarity regarding the purpose and function of the Oversight Committee.

Abstract

Abstract Opinion. Comments on the editorial `Standard Setting Process in Trouble (Again),' published in the December 1990 issue of the `Accounting Horizons' journal, which focused on the Financial Accounting Standards Board's (FASB) standard setting process. Financial Accounting Foundation's (FAF) perceived lack of confidence in the FASB; Role of the FAF; Purpose of the FAF's creation of an Oversight Committee.

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Cite This Study

Shaun F. O'Malley (1991) studied this question.

synapsesocial.com/papers/6a2f97e8a1cfeec490828e1dhttps://doi.org/10.2308/ah-9604010129
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