Management activities in financial reports: debates and understanding standard-setters' international harmonization effort

Wanda Wallace

European Management Journal, 1999, vol. 17, issue 6, 609-614

Abstract: My experience as a member of the Financial Accounting Standards Advisory Council provides the perspective to outline a framework of ten steps which I believe will help managers both organize and understand the nature of the tensions that have arisen in the past and are likely to continue into the future in the determination of how management activities will be reflected in financial reports. These themes permeate not only domestic standard-setting activities, but also those of international standard-setters as they strive for harmonization.

Date: 1999
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