Financial Accounting TheoryFifth EditionWilliam R Scott：财务会计theoryfifth editionwilliam R史葛.pptVIP

Copyright ? 2009 by Pearson Education Canada 1 - * 1.8 Role of Standard Setting (continued) Standard setting mediates between conflicting interests of investors and managers Investors want lots of useful information Managers may object to releasing all the information that investors desire Copyright ? 2009 by Pearson Education Canada 1 - * 1.9.5 Ways to Mediate Between Conflicting Interests Due process in standard setting Representation of diverse constituencies Super-majority voting Exposure drafts Copyright ? 2009 by Pearson Education Canada 1 - * 1.9.5 Structure of Standard Setting Bo