Did the fasb codification reduce the complexity of applying U.S. GAAP?
Oliver Binz, Robert Hills, and Matthew Kubic
| Year of publication: |
2023
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|---|---|
| Authors: | Binz, Oliver ; Hills, Robert ; Kubic, Matthew |
| Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 61.2023, 5, p. 1479-1530
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| Subject: | complexity | FASB Codification | restatements | SEC comment letters | Bilanzierungsgrundsätze | Accounting standards | IFRS | USA | United States |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1475-679X.12480 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014436521