Standard Setting Process in Trouble (Again).
评论1990年《会计视野》期刊的社论，聚焦财务会计准则委员会（FASB）的标准制定过程，指出财务会计基金会（FAF）对FASB缺乏信心，并分析FAF设立监督委员会的目的。
Abstract Opinion. Comments on the editorial `Standard Setting Process in Trouble (Again),' published in the December 1990 issue of the `Accounting Horizons' journal, which focused on the Financial Accounting Standards Board's (FASB) standard setting process. Financial Accounting Foundation's (FAF) perceived lack of confidence in the FASB; Role of the FAF; Purpose of the FAF's creation of an Oversight Committee.