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Economizing Principle in Accounting Research
Sunder, Shyam - 2006
Joel S. Demski's work is characterized by the austere discipline of applying the economizing principle to accounting and management phenomena. In natural sciences optimization is used as a structural principle for understanding the organization of the physical universe. As social scientists...
Persistent link: https://www.econbiz.de/10012735121
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Economizing Principle in Accounting Research
Sunder, Shyam - 2009
Joel S. Demski's work is characterized by the austere discipline of applying the economizing principle to accounting and management phenomena. In natural sciences optimization is used as a structural principle for understanding the organization of the physical universe. As social scientists...
Persistent link: https://www.econbiz.de/10012767123
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Response to FAF Exposure Draft on 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB'
Benston, George J. - 2013
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) recently released for public comment,...
Persistent link: https://www.econbiz.de/10012711241
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A Framework for Financial Reporting Standards : Issues and a Suggested Model
Bloomfield, Robert J.; Christensen, Theodore E.; Jamal, … - 2013
Standard setters and most academics maintain that accounting standards ought to rest on a set of guiding principles stated explicitly in a “conceptual framework.” The FASB and IASB are currently involved in a project to refine conceptual framework documents developed earlier. At this point,...
Persistent link: https://www.econbiz.de/10014046339
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A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises
Jamal, Karim - 2013
The Canadian Accounting Standards Board (AcSB) recently issued an exposure draft to adopt separate GAAP for private enterprises. This new GAAP is justified as being consistent with the current FASB/IASB conceptual framework, but is sensitive to the different cost/benefit considerations facing...
Persistent link: https://www.econbiz.de/10013095682
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Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition...
Colson, Robert H. - 2013
initial contract price to performance obligations); (3) allocation of the transaction price to multiple performance … obligations based on the relative stand-alone prices of each performance obligation. We also recommend that the Boards carefully … words legally enforceable to describe the contract. A performance obligation must be verifiable. While the transfer of an …
Persistent link: https://www.econbiz.de/10013095802
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Minding Our Manners : Accounting as Social Norms
Sunder, Shyam - 2005
The accounting standardization project, kicked off by the passage of U.S. securities laws in the 1930s, has steadily gained momentum over seven decades. Today, written standards dominate accounting thought, practice, regulation, instruction, even research. Generally accepted accounting...
Persistent link: https://www.econbiz.de/10012784591
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Interaction of Market Discipline and Public Policy : Discussion
Sunder, Shyam - 2004
The remarks in this paper consist of two parts. The first part concerns the linkages established in the three excellent papers among accounting, corporate governance, and market discipline. The second part discusses the possible uses and abuses of market discipline to define and develop...
Persistent link: https://www.econbiz.de/10012785440
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Accounting : Continuity and Transition
Sunder, Shyam - 2005
This study considers accounting in the new information economy. The basic framework of accounting for firms reflects a set of contracts and it helps define, implement and enforce these contracts. This framework is stable, and unlikely to change soon. However, the new information technology has...
Persistent link: https://www.econbiz.de/10014129817
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Appraising Accounting and Business Concepts in Kautilya's Arthaśāstra
Shyam, Manjula - 2011
Kautilya's Arthaśāstra, from the end of the fourth century BC, provides interesting insights into the problems of governance, accounting and control in the Mauryan society. This paper uses the extant English translations of Arthaśāstra to summarize the structure of the Mauryan economy,...
Persistent link: https://www.econbiz.de/10013134578