How does the FASB make decisions? : a descriptive study of agenda-setting and the role of individual board members
Year of publication: |
November 2018
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Authors: | Jiang, John Xuefeng ; Wang, Isabel Yanyan ; Wangerin, Daniel D. |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 71.2018, p. 30-46
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Subject: | The Financial Accounting Standards Board | The FASB | Accounting standards | Standard-setting | Fair value | Bilanzierungsgrundsätze | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bilanzrecht | Accounting law |
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