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Daniel A. Bens
Professor of Accounting and Control
Keywords
Corporate Governance; Investors, Stakeholders and Accountability
Journal Article
In this paper, the authors (the Financial Reporting Policy Committee of the American Accounting Association's Financial Accounting and Reporting Section) consider the 2011 Plan to Establish the Private Company Standards Improvement Council authored by the Financial Accounting Foundation (FAF). The FAF's proposal called for a standard-setting approach more sensitive to the needs of private companies, with the likely outcome being different accounting and disclosure standards for these companies than for public companies.