Search Results - subject:"GAAP"

A critical review of the 2018 conceptual framework of IASB : a shift towards the primary users of the GPFRs

Raj, Shivneil Kumar; Azam, Mohammed Riaz - In: International journal of critical accounting : IJCA 13 (2023) 3, pp. 191-203

Persistent link: https://www.econbiz.de/10015064158

Policy implications of research on non-GAAP reporting

Black, Dirk E.; Christensen, Theodore E. - 2018

Over the past two decades, the regulatory landscape for non-GAAP reporting has evolved significantly. Despite a … temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has … continued to increase steadily, leading to a current all-time high in reporting activity. This proliferation of non-GAAP …

Persistent link: https://www.econbiz.de/10011847846

Intention Between International Financial Reporting Standards (IFRSs) and Islamic Religion Proposing a Conceptual Framework for Intention to Be Included in IFRS

Jaarat, Dr Khaled Jamal - 2020

The study aimed to identify rules of intention in Islamic religion, Develop a conceptual framework of intention consider that most of International Financial Reporting Standards (IFRSs) without any conceptualization, also, identify the places where the intention exists in IFRSs, and finally...

Persistent link: https://www.econbiz.de/10012836804

Street vs. GAAP : Which Effective Tax Rate Is More Informative?

Beardsley, Erik - 2020

non-tax exclusions, our results suggest that street ETRs are more informative than GAAP ETRs. We investigate variation in …

Persistent link: https://www.econbiz.de/10012839356

The Effect of Accounting Conservatism, CSR Disclosure and Tax Avoidance on Earnings Management : Some Evidence From Listed Companies in Indonesia

Afrizal, Afrizal - 2020

The aims of the study is to know the effect of conservatism accounting, corporate social responsibility (CSR) disclosure and tax avoidance on earnings management. In this study variable of conservatism accounting was proxy by accrual. Variable of CSR disclosure was proxy by corporate social...

Persistent link: https://www.econbiz.de/10012839550

The Accounting Treatment of Firms’ Valuation Based on IFRS and Greek GAAP for Appropriate Investment Decision Making Using ICT

Dimitriou, Maria - 2020

GAAP using ICT (Information and Communications Technology) for appropriate stock recommendation: Example of investment …

Persistent link: https://www.econbiz.de/10012841865

IFRS and More Recently IFRS for Smes Impact on Financial Statements Compared to Greek GAAP : The Case of SMEs in Beverage Industry

Dimitriou, Maria - 2020

There have been major changes in financial reporting in recent years. The most obvious one is the continuing adoption of International Financial Reporting Standards (IFRS) worldwide, and more recently, of the recognition of the importance of Small and Medium-Sized Entities, IFRS for SMEs. SMEs...

Persistent link: https://www.econbiz.de/10012841875

Submission Letter to FASB Board Concerning Income Taxes (Topic 740) Proposed Accounting Standards Update (Revised) March 25, 2019

Kadet, Jeffery M. - 2020

On March 25, 2019, the FASB released Proposed Accounting Standards Update (Revised) concerning Income Taxes (Topic 740).There is a critical need to expand required disclosures for multinational groups (MNCs) under generally accepted accounting principles. Many MNCs carry material tax risks from...

Persistent link: https://www.econbiz.de/10012842082

Rules-based vs. Principles-based Accounting Standards : Earnings Quality and the Role of Earnings in Contracting (An Analysis employing the adoption of ASC 606)

Lee, Kyungran - 2020

We examine the effect of the adoption of the new revenue recognition standard (ASC 606) on earnings quality and the role of earnings in the debt market. We find that ASC 606, a transition from a rules-based to a principles-based accounting standard, decreases earnings predictability, which is...

Persistent link: https://www.econbiz.de/10012842105

Examining Often-Heard Allegations : Is U.S. GAAP More Rules-based than IFRS?

Kallousa, Najlaa - 2020

these failures. Many assert that U.S. GAAP is rules-based, with a main focus on meeting the form rather than the substance … September 2002. However, no prior research examines the extent to which rules-based characteristics exist in U.S. GAAP or IFRS ….S. GAAP and IFRS. To address this research question, we develop our own principles-versus-rules continuum instrument to …

Persistent link: https://www.econbiz.de/10012842170