Development of Accounting Promulgations

Conduct an Internet search on responses to PCAOB notices (of proposed rules). You will find responses from various stakeholders to PCAOB notices.

Select one.

Examine the development of accounting promulgations by reviewing which stakeholders responded to a proposed rule. Analyze why they are interested in the proposed rule and how they may have an impact on the development process. Consider the phases in the process and how these groups have an impact on the final promulgation.

Review a response to a PCAOB notice of a proposed rule and analyze the competing influences of stakeholders in the development of accounting promulgations.

http://www.pwc.com/us/en/cfodirect/publications/comment-letter-pcaob.html