A Study of Accounting Standard-Setting Processes on Business Combinations in the United States

本研究旨在阐明美国政府对中国的政策选择的原因。S.作为会计准则制定者，FASB制定的准则与国际准则制定者IASB制定的准则不同，尽管两个委员会同意合作制定准则。本研究表明，由于国内对会计的不信任和国际会计准则委员会的影响力日益增强，FASB已认识到自己处于最危险的生存境地;然后FASB及其上级组织FAF可能采取的策略是，董事会由持有相同会计观点的成员组成，在大型项目的推进过程中，及时、渐进地制定与国际会计准则理事会（IASB）相比较的准则，提高其在制定全球会计准则方面的价值。

This research aimed to clarify the reasons why the U. S. accounting standards setter, FASB set the standard which is divergent from the one set by the international standard setter, IASB, although both boards agreed to cooperate in developing the standards. This research made clear that the FASB recognized to be in the most dangerous circumstance of its survival due to the domestic accounting distrust and the rising presence of the IASB ; and then the FASB and its parent organization, FAF possibly adopted the strategy that the board consists of members who share the view of accounting, sets the standards promptly and progressively comparative to the IASB in proceeding with big projects and enhances its value in setting global accounting standards.