The FASB’s mission statement and st

The FASB’s mission statement and statements of financial accounting concepts
The second set of rhetorical claims to be examined in this paper is found in documents
issued by the FASB. These claims are made in a sentence included in each issue of the
The FASB Report, a periodic newsletter published by the FASB. This sentence can
also be found on the web site of the FASB (www.fasb.org). The sentence provides a
summary of the mission statement of the FASB. The sentence reads as follows