An Analysis of Financial Reporting Standard Setting Process in FASB and IASB : Case of Financial Performance Reporting

本研究的重点是财务绩效报告的标准制定过程。因此，明确了讨论的重点是“什么是性能”这个尚未解决的问题。本研究指出，理论的重要性越来越大，但标准制定者的策略至关重要，因此，不重视各组成部分的评价可能会导致标准制定的不成功。

This study focused on standard setting process of financial performance reporting. As result, there clarified that points of discussion were unresolved issue about that "what is performance." And this study pointed out that significance of theory is growing but strategy of standard setter is critical, therefore, underemphasizing on evaluation by constituents may cause unsuccessful result of standard setting.