Contributing to the Standard-Setting Process
讨论了学术研究在FASB和GASB准则制定过程中的作用和意义，以及两个委员会支持相关研究生产和改进研究使用的举措，最后提供了识别实践相关可研究问题的实用建议。
SYNOPSIS Both the FASB and GASB rely on academic research to inform standard-setting activities. This paper discusses the role and significance of academic research within the standard-setting process and various FASB and GASB initiatives to support the production of relevant academic research and improve the consumption of that research by the Boards. Finally, we provide practical suggestions for identifying practice-relevant, researchable questions. JEL Classifications: M40; M41; M48; M49.