1982•Penn Carey Law Legal Scholarship Repository (University of Pennsylvania)Open access

ESTABLISHING INFLATION ACCOUNTING STANDARDS IN THE UNITED STATES: A DEVELOPMENTAL PROCESS *

Michael J. Cohen

Abstract

Project Manager, Financial Accounting Standards Board.Expressions of individual views of members of the FASB and its staff are encouraged.The views expressed in this article are those of Mr. Cohen.Official positions of the FASB on accounting matters are determined only after extensive due process and deliberation.

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Key concepts: Accounting, Financial accounting, Accounting standard, Business, Mark-to-market accounting, Fund accounting, Government (linguistics), Accounting management