"Enlightening, engaging, provocative, insightful and invaluable!" David Hood, Editor-in Chief, Accounting TodayPaul Miller and Paul Bahnson, acclaimed writers of the long-running "Spirit of Accounting" op-ed column in Accounting Today, have accomplished a complete makeover of FASB: the People, the Process, and the Politics that forthrightly explains and assesses FASB's social mission as well as its structure, procedures, conceptual framework, successes, shortcomings, and future. "The authors do an outstanding job of covering FASB's internal and external political environments, both as of today and in the past, while also addressing how they have impacted the Board's standards. This book will undoubtedly prove useful to practitioners, students, regulators and the standard setters themselves for describing many of these previously unimagined opportunities." Tom Robinson, President and Chief Executive Officer, AACSB InternationalThese veteran educators with first-hand experience at FASB and the SEC have produced a highly readable book for students of all kinds. Full of information that is overlooked by standard accounting and finance textbooks, this volume is packed with information so essential to their education and future success. "This book is a fantastic resource for both accounting students and faculty. The authors' insights into the standard setting process and their background on the Conceptual Framework make this a great addition to any undergraduate or graduate accounting course and should be required reading for all aspiring accountants." Dr. Julie Suh, Assistant Clinical Professor of Accounting, University of Southern CaliforniaThe authors' insights should revolutionize how analysts, executives, regulators and journalist deal with financial statements. Their explanations of how politics shape financial reporting support their persuasive arguments for providing innovative information to the capital markets while also proving that international standards are both infeasible and undesirable. "This book is an incredible resource for students, educators and those who participate in the global capital markets because it casts the vision that accounting standards and FASB have not reached their full potential in serving society." Jeff Thomson, CMA, CAE, Chief Executive Officer, Institute of Management AccountantsSerious participants in the capital markets, including accounting and finance educators, cannot be indifferent to this book and its provocative ideas.
Publisher: Sigel Press
Number of pages: 288
Dimensions: 228 x 152 x 19 mm
Edition: 5th New edition
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