The FASB: The People, the Process, and the Politics

Name: The FASB: The People, the Process, and the Politics
Rating: 3.8 (5 reviews)
Author: Paul B W Miller
ISBN: 9781905941278

Paul B W Miller

5 ratings by Goodreads

Language: English

Published by Sigel Press, 2015

1905941277 / 9781905941278

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This book forthrightly explains and assesses FASB's social mission as well as its structure, procedures, conceptual framework, successes, shortcomings, and future. These veteran educators with first-hand experience at FASB and the SEC have produced a highly readable book for students of all kinds.

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Title: The FASB: The People, the Process, and the Politics
Author: Paul B W Miller
Publisher: Sigel Press
Publication year: 2015
Condition: Good
Binding: Paperback
Language: English
ISBN 10: 1905941277
ISBN 13: 9781905941278
Edition: 5th or later Edition

"Enlightening, engaging, provocative, insightful and invaluable!" Daniel Hood, Editor-in Chief, Accounting Today

Paul Miller and Paul Bahnson, acclaimed writers of the long-running "Spirit of Accounting" op-ed column in Accounting Today, have accomplished a complete makeover of FASB: the People, the Process, and the Politics that forthrightly explains and assesses FASB's social mission as well as its structure, procedures, conceptual framework, successes, shortcomings, and future.

"The authors do an outstanding job of covering FASB's internal and external political environments, both as of today and in the past, while also addressing how they have impacted the Board's standards. This book will undoubtedly prove useful to practitioners, students, regulators and the standard setters themselves ..." Tom Robinson, President and Chief Executive Officer, AACSB International

These veteran educators with first-hand experience at FASB and the SEC have produced a highly readable book for students of all kinds. Full of information that is overlooked by standard accounting and finance textbooks, this volume is packed with information so essential to their education and future success.

"This book is a fantastic resource for both accounting students and faculty. The authors' insights into the standard setting process and their background on the Conceptual Framework make this a great addition to any undergraduate or graduate accounting course and should be required reading for all aspiring accountants." Dr. Julie Suh, Accounting Faculty, University of Southern California

The authors' insights should revolutionize how analysts, executives, regulators and journalist deal with financial statements. Their explanations of how politics shape financial reporting support their persuasive arguments for providing innovative information to the capital markets while also proving that international standards are both infeasible and undesirable.

"This book is an incredible resource for students, educators and those who participate in the global capital markets because it casts the vision that accounting standards and FASB have not reached their full potential in serving society." Jeff Thomson, CMA, CAE, Chief Executive Officer, Institute of Management Accountants

Serious participants in the capital markets, including accounting and finance educators, cannot be indifferent to this book and its provocative ideas.

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About the Author

Paul B.W. Miller is Emeritus Professor at the University of Colorado at Colorado Springs. He holds bachelors degrees from Rice University in economics and accounting and a PhD from the University of Texas at Austin. His experience includes fellowships on the staffs of the FASB and the SEC's Office of the Chief Accountant. Paul is a CPA in retired status. He has published seventeen books, including Quality Financial Reporting (with Paul Bahnson) that has been translated into Japanese and Chinese. Dr. Miller has written over 370 "The Spirit of Accounting" feature columns in Accounting Today, which is distributed to hundreds of thousands of readers every month.

Paul Bahnson is Professor of Accountancy at Boise State University. He also taught at the University of Montana and the University of Colorado at Boulder. Paul was a postgraduate intern at the FASB while earning his PhD at the University of Utah where he was mentored by Paul Miller. He holds an MBA in finance (Indiana) and a bachelors in accounting (Augustana) and is a CPA. Paul's publications include two books and 25 journal articles. With Paul Miller, he received the 2009 Lawler Award from the AICPA and the 2008 Lybrand Gold Medal from the IMA. Dr. Bahnson has co-authored over 270 "Spirit of Accounting" columns.

Rod Redding is Associate Professor of Accounting at Zayed University in the UAE. He holds bachelors, masters and PhD degrees from Pennsylvania State University. Rod's professional experience includes stints with Price Waterhouse and IBM and is an inactive CPA. His previous positions include associate professor and director of the School of Accounting at the University of Utah and appointments at several other universities, including North Carolina, Bucknell, and Georgetown. Dr. Redding has received numerous teaching awards and has also developed and delivered continuing professional education seminars at many locations around the world.

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