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Keywords: Financial Accounting Standards Board
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Journal Articles
The Accounting Review (2022) 97 (3): 309–341.
Published: 01 May 2022
... Board lobbying standard setting The mission of the Financial Accounting Standards Board (FASB) is “to provide useful information to investors and other users of financial reports” (Financial Accounting Foundation [FAF] 2013). Despite the primacy of users in its mission, FASB due process...