Library of Congress Cataloging-in-Publication Data Van Riper, Robert. Setting standards for financial reporting: FASB and the struggle for control of a critical process / Robert Van Riper. p. cm. Includes bibliographical references and index. ISBN 0-89930-907-0 (alk. paper) 1. Financial statements--Standards-- United States. 2. Accounting-- Standards--United States. I. Title. HF5681.B2V28 1994 657′.021873--dc20 94-2987 British Library Cataloguing in Publication Data is available. Copyright © 1994 by Robert Van Riper All rights reserved. No portion of this book may be reproduced, by any process or technique, without the express written consent of the publisher. Library of Congress Catalog Card Number: 94-2987 ISBN: 0-89930-907-0 First published in 1994 Quorum Books, 88 Post Road West, Westport, CT 06881 An imprint of Greenwood Publishing Group, Inc. Printed in the United States of America ∞ + ⃝™ The paper used in this book complies with the Permanent Paper Standard issued by the National Information Standards Organization (Z39.48-1984). 10 9 8 7 6 5 4 3 2 -iv- |