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American Accounting Association

2010-2011 AAA COMMITTEES


Financial Accounting Standards Committee

Charge
Coordinate all Association activities with respect to financial accounting standard setting. Specifically:

  • Assess the financial accounting standard setting activities of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), and other such organizations, especially with respect to their impact on accounting profession and research, and provide feedback to them in writing and by appearing at selected public hearings.
  • Evaluate selected discussion memoranda and exposure drafts related to financial accounting and reporting in the private sector as they are released by the FASB, the IASB, 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.
  • 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.

Membership

  • Committee members are appointed annually by the AAA President for rotating three-year terms.
  • The Chair will be appointed from among experienced committee members and is to be named from the three persons beginning their second year. The Chair serves a two-year term.

Meetings

  • The committee meets as needed.

Responsibilities

  • Fulfill the committee charter above.
  • The Chair will have the opportunity three times every term-year to prepare and send a progress report which will be available for the Executive Committee to review at their next meeting. This report should include accomplishments and suggested modifications and should be sent to the AAA President, the committee’s Executive Committee Liaison, and staff liaison, Barbara Gutierrez (barbara.gutierrez@aaahq.org).

Chair

Karim Jamal [Term length: 2; Term expires: 08/2011]
University of Alberta
Email

Members

Name
Affiliation

Contact

Term
Length

Term
Expires

Robert Bloomfield
Cornell University

Email

1

08/2011

James Ohlson
New York University-New York

Email

1

08/2011

Stephen Penman
Columbia University

Email

1

08/2011

Jonathan Glover
Carnegie Mellon University

Email

3

08/2012

Eiko Tsujiyama
Waseda University (Japan)

Email

3

08/2012

Paul Munter
KPMG

Email

3

08/2012

Jeff Wilks
Brigham Young University

Email

3

08/2013

Yuri Biondi
Cnrs - Ecole Polytechnique (Paris Tech)

Email

3

08/2013

Bjorn Jorgensen
University of Colorado at Boulder

Email

3

08/2013

EC Liaison

Ira Solomon
University of Illinois
Email

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