The FASB : the people, the process, and the politics
The overall goal of this text is to pull back the veil of mystique that prevents many people from understanding an organization that is very important to the accounting profession and to the U.S. economy. The FASB describes why financial reporting exists, why GAAP are needed, and why the FASB was created. This is a great supplement for the Intermediate Accounting course as well as an Accounting Theory course.
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