A study on standards-setting bahavior of accounting standard setters

我们对会计准则制定者的准则制定活动进行了三次核查。首先是对美国准则制定机构美国财务会计准则委员会（FASB）和全球准则制定机构国际会计准则理事会（IASB）在本世纪头十年末的活动进行核实；二是FASB自1973年成立至2010年的连续活动；第三是IASB自成立（2001年）至2010年的连续活动。根据这些验证，发现标准制定者可能会根据自己对所处领域的认识，制定策略，重组组织结构并采取行动。

We executed three verification with regards to standard-setting activities of accounting standard-setters. First is the verification of the activities of the US standard-setter, FASB, and the global setter, IASB, in the late 2000s; second is the successive activities of FASB from its foundation (1973) to 2010; and third is the successive activities of IASB from its foundation (2001) to 2010. According to these verification, it is found that the standard-setter may produce a strategy, reorganize its organizational structure, and take actions, depending on its own recognition of domain where it is located in.