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The American Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are working together to converge their accounting standards. The Boards have jointly undertaken the Financial Statement Presentation Project to standardize the presentation of financial statements, using constituent feedback to guide their efforts. This thesis analyzes how the Boards use the feedback from different parties to shape their standard setting in the area of Other Comprehensive Income. Comment letters were received by the Boards in response to the publication of proposed changes to standards. The thesis looks at these comment letters and analyzes the apparent impact of responses received on the final accepted amendments to the rules.
Donna L. Street
Primary Advisor's Department
Stander Symposium poster
Seager, Katherine E., "The IASB Presentation of Items of Other Comprehensive Income: an Analysis of Comment Letters" (2012). Stander Symposium Posters. 149.