How Should the FASB Be Judged?
评论美国财务会计准则委员会（FASB）的表现，讨论立法会计原则的影响、私营部门制定标准的论点以及FASB的局限性。
Abstract Comments on the performance of the US Financial Accounting Standards Board (FASB). Implications of legislated accounting principles; Arguments for setting standards in the private sector; Limitations of the FASB.