When critiquing the FASB, Young (2006: 597) states that: The impact of corporate actions...

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Accounting

When critiquing the FASB, Young (2006: 597) states that:

The impact of corporate actions and choices upon the lives of current and former employees, the environment, communities and almost anyone or anything other than investors and creditors is likely to be regarded as irrelevant, insignificant, meaningless and inappropriate for inclusion in accounting reports.

Young, J. J. (2006). Making up users. Accounting, Organizations and Society, 31(6), 579-600.

REQUIRED:

Critically evaluate the way that Joni Young critiques how the FASB makes use of the concept of users without evidence and the issues of only providing information predominantly for investors and creditors in financial statements.

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