Contributing to the Standard-Setting Process

Botosan, Christine A.

doi:10.2308/HORIZONS-2024-157

Contributing to the Standard-Setting Process

2026-04-01

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Botosan, Christine A. *

DOI：10.2308/HORIZONS-2024-157

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SYNOPSIS: Both the FASB and GASB rely on academic research to inform standard-setting activities. This paper discusses the role and significance of academic research within the standard-setting process and various FASB and GASB initiatives to support the production of relevant academic research and improve the consumption of that research by the Boards. Finally, we provide practical suggestions for identifying practice-relevant, researchable questions.

Keywords:

FASB

GASB

research relevance

standard setting

Contributing to the Standard-Setting Process

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