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• W4214767776 abstract "Abstract Ramanna (Unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism. Accounting, Economics and Law: A Convivium , this issue) argues that the FASB’s new Conceptual Framework deemphasizes reliability, and especially verifiability, in favor of representational faithfulness to facilitate the FASB’s promotion of an “asset-liability” approach measured at fair values. More importantly, he argues that this change is likely to generate costly unintended consequences by undermining reporting quality. We agree and consider more broadly whether FASB creates social value through better accounting knowledge, and whether it is time to sunset the FASB monopoly in establishing accounting standards." @default.
• W4214767776 created "2022-03-02" @default.
• W4214767776 creator A5008082373 @default.
• W4214767776 creator A5037504704 @default.
• W4214767776 date "2022-02-28" @default.
• W4214767776 modified "2023-09-23" @default.
• W4214767776 title "The Social Value of FASB" @default.
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