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Response to FAF exposure draft, "Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB"

Colson, Robert H.; Benston, George J.; Carmichael, … - In: Journal of Accounting and Public Policy 28 (2009) 1, pp. 51-57

The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comments from standard-setters on issues related to financial reporting. The Financial Accounting Foundation (FAF) released for public comment on...

Persistent link: https://www.econbiz.de/10005540980

How should banks account for loan losses

Benston, George J.; Wall, Larry D. - In: Journal of Accounting and Public Policy 24 (2005) 2, pp. 81-100

Persistent link: https://www.econbiz.de/10005541006

The costs of complying with a government data collection program: the FTC's Line of Business Report

Benston, George J. - In: Journal of Accounting and Public Policy 3 (1984) 2, pp. 123-137

Persistent link: https://www.econbiz.de/10005541038

Enron: what happened and what we can learn from it

Benston, George J.; Hartgraves, Al L. - In: Journal of Accounting and Public Policy 21 (2002) 2, pp. 105-127

Persistent link: https://www.econbiz.de/10005546022

An analysis of the role of accounting standards for enhancing corporate governance and social responsibility

Benston, George J. - In: Journal of Accounting and Public Policy 1 (1982) 1, pp. 5-17

Persistent link: https://www.econbiz.de/10005546143

The market for public accounting services: Demand, supply and regulation

Benston, George J. - In: Journal of Accounting and Public Policy 4 (1985) 1, pp. 33-79

Persistent link: https://www.econbiz.de/10005546285

Fair-value accounting: A cautionary tale from Enron

Benston, George J. - In: Journal of Accounting and Public Policy 25 (2006) 4, pp. 465-484

Persistent link: https://www.econbiz.de/10005546361

The shortcomings of fair-value accounting described in SFAS 157

Benston, George J. - In: Journal of Accounting and Public Policy 27 (2008) 2, pp. 101-114

Analysis of the examples given by the FASB to show how fair values, defined as exit prices, should be determined in specified circumstances is revealing. Such prices require determining what hypothetical companies might pay for assets, a costly procedure at best. Even though SFAS 157 specifies...

Persistent link: https://www.econbiz.de/10005546385