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- W1979143884 abstract "Abstract To illustrate the accounting standard-setting process and how conceptual consistency is lost during the negotiations involved in that process, Statement of Financial Accounting Standards (SFAS) 76 Extinguishment of Debt is used as a case study. Excerpts from actual “Comment Letters” sent to the FASB are used to highlight issues and stimulate discussion. Classroom results, wherein SFAS 76 was used, are summarized. While SFAS 76 as a case study was found to be an excellent vehicle for illustrating the problems faced by standard-setters and the role of the Conceptual Framework, any pronouncement could be used. The SFAS 76 case takes 20 or more minutes to use. However, the case can be substituted for some of the lecture on standard-setting so it does not have to expand the time needed to cover the topic." @default.
- W1979143884 created "2016-06-24" @default.
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- W1979143884 date "1986-09-01" @default.
- W1979143884 modified "2023-09-27" @default.
- W1979143884 title "Using the standard-setting process to demystify the concepts statements: The case of SFAS 76" @default.
- W1979143884 doi "https://doi.org/10.1016/0748-5751(86)90011-4" @default.
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