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

本研究以财务业绩报告准则制定过程为研究对象。结果，澄清了讨论点是关于“什么是性能”的未解决问题。“本研究指出，理论的重要性日益增加，但标准制定者的策略至关重要，因此，对成员评价的重视不足可能会导致标准制定的失败。

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.