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During the past several years, the FASB has attempted to strengthen the theoretical foundation for the development of accounting principles. Two of the most important results of this attempt are the Conceptual Framework Project and the Emerging Issues Task Force. During this same period, the FASB has been criticized for imposing too many standards on the financial reporting process, the so-called standards overload problem.
Required:
a. Discuss the goals and objectives of
I. the Conceptual Framework Project
II. the Emerging Issues Task Force
b. Discuss the standards overload problem.
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