principles based accounting standards such as IFRS are likely to be realized only if auditors are also principles based. Third ….This comment was developed by the Financial Accounting Standards Committee of the American Accounting Association and does not … represent an official position of the American Accounting Association …

. Accounting researchers have attempted to assess the quality of IFRS using different methods and criteria. While we are skeptical …

The Canadian Accounting Standards Board (AcSB) issued an exposure draft on a proposal to adopt a separate 'Made in … consider including the mechanism for financing the standard setting board, the need to ensure compatibility between accounting … support this new private enterprise GAAP. This comment was developed by the Financial Accounting Standards Committee of the …

's Financial Accounting Standards Committee's responses to several of the Boards' specific questions. In summary, we support the …

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 …, and GASB (the proposal). Our commentary concerns four issues in the proposal which have the most relevance for accounting …

The Financial Accounting Standards Board's (FASB's) and the International Accounting Standard Board's (IASB's) issued a … information for financial decision makers. This paper sets forth the AAA's Financial Accounting Standards Committee's summary …

continued research on data visualization in accounting and finance …