history of the FASB Board - http://www.lemoineandjames.com/gaap/11history.html
very short version - http://www.ivcc.edu/steljes/GeneralPages/Links/accounting_history_in_a_nutshell.htm
the process for a new FASB statement. Where does it come from, what does it go through and what is the process it goes through to become law?
see on page 3 at http://www.fasb.org/facts/facts_about_fasb.pdf - How Topics are Added to the FASB's Technical Agenda and Developed.
see also http://www.senate.gov/~enzi/facts.htm HOW TOPICS ARE ADDED TO THE FASB’S TECHNICAL AGENDA
Let me know if this is OK.