Standard Setting Process in Trouble (Again).
讨论了美国财务会计准则委员会（FASB）标准制定过程中需考虑的因素，包括学术社区对FASB提案的回应不足、来自商业圆桌会议和证券交易委员会的批评，以及FASB的优势。
Abstract Opinion. Discusses some factors that need to be considered in the standard setting process of the Financial Accounting Standards Board (FASB). Weak response of the academic community to FASB proposals; Criticisms of the FASB from the Business Roundtable and the Securities and Exchange Commission; Strengths of the FASB.