Is FASB overstepping its bounds?
What role should FASB play in the accounting world? What explains recent corporate concerns about the organization? Are the concerns legitimate? What are the alternatives to FASB based rules?

MATERIALS
FASB Home Page
Financial Accounting Standards Board
Is FASB Anti-business? by John Kulibaba, Bridgewater State College

Should Balance Sheets Include Human Capital?

QUESTION
Does accounting need new rules to capitalize the human and knowledge resources within a company?

MATERIALS
The Old Rules No Longer Apply
    Forbes ASAP, April 7, 1997, by Baruch Lev
Measuring Non-Financial Assets
    Wharton Alumni Magazine, Spring 1997
Mapping Corporate Brainpower
    Fortune, October 30, 1995