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Financial Accounting
Standards Committee
Charge:
Coordinate all
Association activities with respect to financial accounting
standard setting. Specifically:
- Evaluate selected
discussion memoranda and exposure drafts related to
financial accounting and reporting in the private sector as
they are released by the FASB and other accounting
standard-setting groups, and respond to those groups in
writing and by appearing at selected public hearings.
- Stay cognizant of
emerging issues related to financial accounting and
reporting in the private sector through materials issued by
the Emerging Issues Task Force and other relevant sources,
and evaluate, where appropriate, the significance and
potential implications of such issues.
- Meet with the
FASB, normally on an annual basis.
- Evaluate selected
discussion memoranda and exposure drafts related to
financial accounting and reporting as they are released by
the IASC and respond to the IASC in writing.
- Recognize
emerging international issues related to financial
accounting, reporting and auditing; alert others inside the
Association about their importance to determine the likely
significance and potential implications of such issues.
- Explore the
publication of selected responses by the committee in
Accounting Horizons or other appropriate outlets.
- Consider and
promote ways to increase the quantity and quality of
academic input to the standard-setting process.
- Keep the
Association membership, through the Internet of other means,
informed of developments in financial accounting standards.
- Provide the
Executive Committee, through the designated liaison person,
reports on the committee's activities for each Executive
Committee meeting (dates to be determined).
Chair:
James M. Wahlen
Indiana University Department of Accounting & Info
Systems
1309 E. 10th Street
Bloomington, IN 47405
Phone: 812-855-2658
Fax: 812-855-8679
Email: jwahlen@indiana.edu
Members:
James R. Boatsman,
Arizona State University
Robert Herz, PricewaterhouseCoopers
Greg Jonas, Arthur Andersen
Krishna G. Palepu, Harvard University
Stephen G. Ryan, New York University
Katherine Schipper, University of Chicago
Catherine M. Schrand, University of Pennsylvania
Douglas J. Skinner, University of Michigan
Executive
Committee Liaison:
Grace Pownall
AAA Vice-President
Emory University
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