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The impact of new lease standards under US GAAP and IFRS on financial ratios

Umapathy Ananthanarayanan; Harris, Peter; Shapiro, Steven J. - In: Review of business & finance studies : RBFS 11 (2020) 1, pp. 13-28

Persistent link: https://www.econbiz.de/10012306063

The Positive Future outlook of the Last in first out Inventory Methods

Harris, Peter - In: Asian Journal of Empirical Research 2 (2012) 3, pp. 92-95

The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community, which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the International Financial Accounting Standards Board to standardize accounting standards...

Persistent link: https://www.econbiz.de/10010598548

INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES

Kinkela, Katherine; Harris, Peter; Malindredos, John - In: Business Education and Accreditation 2 (2010) 1, pp. 39-47

With the possibility that International Financial Reporting Standards (IFRS)may replace or may change substantially the … question for accounting educators about how much of the current accounting curriculum should be devoted to IFRS. This is … of current US GAAP and current and potential IFRS standards will be necessary for todayâ€™s students. This paper will …

Persistent link: https://www.econbiz.de/10011212205

GAAP VS. IFRS TREATMENT OF LEASES AND THE IMPACT ON FINANCIAL RATIOS

Harris, Peter; Stahlin, William; Arnold, Liz Washington; … - In: Review of Business and Finance Studies 4 (2013) 2, pp. 97-106

As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … statements and selected financial ratios. Students take GAAP financial statements and prepare an IFRS based balance sheet and …

Persistent link: https://www.econbiz.de/10011205562

SHOULD LAST IN FIRST OUT INVENTORY VALUATION METHODS BE ELIMINATED?

Harris, Peter - In: Global Journal of Business Research 5 (2011) 4, pp. 53-67

The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board to...

Persistent link: https://www.econbiz.de/10011205692

GAAP vs. IFRS treatment of leases and the impact on financial ratios

Buchman, Thomas A.; Harris, Peter; Liu, Xing - In: Review of business & finance studies : RBFS 7 (2016) 1, pp. 93-104

Persistent link: https://www.econbiz.de/10011396566

A case study of the cash flow statement : US GAAP conversion to IFRS

Harris, Peter - In: Journal of business case studies 12 (2016) 1, pp. 1-6

Persistent link: https://www.econbiz.de/10011515741

The theoretical defenses of the last in first out inventory methods

Harris, Peter; Stahlin, William - In: Journal of business & economics research 12 (2014) 1, pp. 43-46

Persistent link: https://www.econbiz.de/10010338724

Should last in first out inventory valuation methods be eliminated?

Harris, Peter - In: Global journal of business research : GJBR 5 (2011) 4, pp. 53-67

Persistent link: https://www.econbiz.de/10009012825

Gaap vs. IFRS treatment of leases and the impact on financial ratios

Harris, Peter; Stahlin, William; Washington Arnold, Liz; … - In: Review of business & finance studies : RBFS 4 (2013) 2, pp. 97-106

Persistent link: https://www.econbiz.de/10009741224