Anatomy of an Agenda Decision: Statement No. 115.
评论美国财务会计准则委员会关于债务和权益证券投资的第115号公告，分析议程决策过程、公告前的会计指引、监管关注及FASB的活动，适合研究会计准则制定和金融工具会计的学者参考。
Abstract Opinion. Comments on the US Financial Accounting Standards Board's (FASB) Statement No. 115 on certain investments in debt and equity securities. Agenda decision process; Accounting guidance prior to Statement No. 115; Regulatory concerns; FASB activities.