The Development of Comment Letters on FASB Proposals by the AICPA Accounting Standards Executive Committee.
研究了美国注册会计师协会下属的会计准则执行委员会如何撰写对财务会计准则委员会提案的评论函，包括目标、起草流程和考虑因素，适合关注会计准则制定过程的学者。
Abstract Comments on how the Accounting Standards Executive Committee (AcSEC) of the American Institute of Certified Public Accountants develops comment letters on the accounting proposals of the U.S. Financial Accounting Standards Board. Objectives of AcSEC comment letters; Processes involved in conceptualizing, drafting and debating issues in comment letters; Factors that AcSEC considers while developing its positions.