"Enlightening, engaging, provocative, insightful and invaluable!" David Hood, Editor-in Chief, Accounting TodayPaul Miller and Paul Bahnson, acclaimed writers of the long-running "Spirit of Accounting" op-ed column in Accounting Today, have accomplished a complete makeover of FASB: the People, the Process, and the Politics that forthrightly explains and assesses FASB's social mission as well as its structure, procedures, conceptual framework, successes, shortcomings, and future. "The authors do an outstanding job of covering FASB's internal and external political environments, both as of today and in the past, while also addressing how they have impacted the Board's standards. This book will undoubtedly prove useful to practitioners, students, regulators and the standard setters themselves for describing many of these previously unimagined opportunities." Tom Robinson, President and Chief Executive Officer, AACSB InternationalThese veteran educators with first-hand experience at FASB and the SEC have produced a highly readable book for students of all kinds. Full of information that is overlooked by standard accounting and finance textbooks, this volume is packed with information so essential to their education and future success. "This book is a fantastic resource for both accounting students and faculty. The authors' insights into the standard setting process and their background on the Conceptual Framework make this a great addition to any undergraduate or graduate accounting course and should be required reading for all aspiring accountants." Dr. Julie Suh, Assistant Clinical Professor of Accounting, University of Southern CaliforniaThe authors' insights should revolutionize how analysts, executives, regulators and journalist deal with financial statements. Their explanations of how politics shape financial reporting support their persuasive arguments for providing innovative information to the capital markets while also proving that international standards are both infeasible and undesirable. "This book is an incredible resource for students, educators and those who participate in the global capital markets because it casts the vision that accounting standards and FASB have not reached their full potential in serving society." Jeff Thomson, CMA, CAE, Chief Executive Officer, Institute of Management AccountantsSerious participants in the capital markets, including accounting and finance educators, cannot be indifferent to this book and its provocative ideas.

Acerca del autor

Paul B.W. Miller is Emeritus Professor at the University of Colorado at Colorado Springs and was previously on the faculty of the University of Utah. His undergraduate degrees from Rice University are in economics and accounting and he holds a PhD in accounting from the University of Texas at Austin. His professional experience includes fellowships on the professional staffs of both the FASB and the SEC's Office of the Chief Accountant. Paul is also licensed in Colorado as a CPA in retired status. He has published seventeen books on accounting topics, including the previous four editions ofThe FASB: The People, the Process, and the Politics and Quality Financial Reporting (with Paul Bahnson) that has been translated into Japanese and Chinese. With Ed Ketz (1996- 2000) and Paul Bahnson (2000-present), Dr.Miller has written nearly 400 "The Spirit of Accounting" feature columns in Accounting Today, which is distributed to hundreds of thousands of readers every month.Paul Bahnson is Professor of Accountancy and the John Elorriaga Faculty Fellow at Boise State University. He also taught at the University of Montana and the University of Colorado at Boulder. Paul was a postgraduate intern at the FASB while earning his PhD at the University of Utah where he was mentored by Paul Miller. He also holds anMBA in finance (Indiana University) and a bachelor's in accounting (Augustana College) and is an active CPA. Paul's publications include two books and more than two dozen journal articles. With Paul Miller, he received the 2009 Lawler Award from the American Institute of CPAs for the best article in the Journal of Accountancy and the 2008 Lybrand Gold Medal from the Institute of Management Accountants for the best article in all its journals. Dr. Bahnson has co-authored nearly 300 "The Spirit of Accounting" columns in Accounting Today.Rod Redding is Associate Professor of Accounting in the College of Business at Zayed University in the United Arab Emirates. He holds undergraduate, masters and PhD degrees in accounting from Pennsylvania State University. Rod's professional experience includes both accounting and marketing activities for Price Waterhouse and IBM and holds an inactive CPA license. His previous academic positions have included associate professor and director of the School of Accounting at the University of Utah and accounting faculty positions at several other universities, including the University of North Carolina, Bucknell University, and Georgetown University. Dr. Redding has received numerous teaching awards and has also developed and delivered continuing professional education seminars at many locations around the world.

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