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Implications for GAAP from an analysis of positive research in accounting
Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.
Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage...
Persistent link: https://www.econbiz.de/10003940201
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GAAP Convergence or Convergence Gap : Unfolding Ten Years of Accounting Change
Baudot, Lisa - 2014
This paper adds to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to … develop a set of global accounting standards accepted by markets worldwide. This research studies the effort as one of … “convergence” in accounting standards and aims to bring theoretical and empirical clarity as to how we can conceptualize the notion …
Persistent link: https://www.econbiz.de/10013056745