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Replacement cost : member of the family, welcome guest, or intruder?

Zeff, Stephen A. - 2009

Persistent link: https://www.econbiz.de/10003825784

The IASB and FASB Stumble Over the Annuity Method of Depreciation

Zeff, Stephen A. - 2013

Even though the IASB and the FASB avowed that they would not use the annuity method of depreciation in their leases exposure draft of May 2013, they did so anyway, and with stealth. This article discusses and illustrates the annuity method of depreciation and then critically assesses how the...

Persistent link: https://www.econbiz.de/10013076076

IFRS in a global world : international and critical perspectives on accounting : essays in honor of Professor Jacques Richard

Bensadon, Didier (ed.); Praquin, Nicolas (ed.); … - 2016

Persistent link: https://www.econbiz.de/10011439470

The challenge of setting standards for a worldwide constituency : research implications from the IASB's early history

Camfferman, Kees; Zeff, Stephen A. - In: European accounting review 27 (2018) 2, pp. 289-312

Persistent link: https://www.econbiz.de/10011883354

Reflections of a former member of the FASB

Schuetze, Walter - 1978

Persistent link: https://www.econbiz.de/10003984633

The objectives of financial reporting : a historical survey and analysis

Zeff, Stephen A. - In: Accounting and business research : a research quarterly … 43 (2013) 4, pp. 262-327

Persistent link: https://www.econbiz.de/10009788976

Some historical reflections on “Have academics and the standard setters traded places”

Zeff, Stephen A. - In: Accounting, Economics, and Law : AEL ; a convivium 4 (2014) 1, pp. 41-48

Persistent link: https://www.econbiz.de/10010347452

The Challenge of Setting Standards for a Worldwide Constituency : Research Implications from the IASB's Early History

Camfferman, Kees - 2017

Based on Camfferman & Zeff (2015) we reflect on possibilities for academic research on the International Accounting … own IFRS policies and to interact with the IASB. We illustrate how the IASB's structure, governance, processes and … objective of setting global accounting standards. We call for research on the ramifications of the diversity of jurisdictional …

Persistent link: https://www.econbiz.de/10012962682

The SEC rules historical cost accounting : 1934 to the 1970s

Zeff, Stephen A. - In: Accounting and business research : a research quarterly … 37 (2007), pp. 49-62

Persistent link: https://www.econbiz.de/10003534522

Financial accounting theory : issues and controversies

Zeff, Stephen A. (ed.) - 1985 - 3. ed.

Persistent link: https://www.econbiz.de/10000827532