reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led … primary objectives. First, it investigates the effects of SFAS No.121 on asset impairment reporting, examining whether SFAS No ….121 reduces the magnitude and restricts the timing of reporting asset writedowns. Second, the study compares the …

range of sources in financial reporting than do non-Chinese newspapers – those foreign language papers in China and … financial reporting. It finds that the sample of Chinese newspapers was far more likely to use Chinese Government sources than … non-Chinese newspapers. This study suggests then, that the non-Chinese press is more likely to display quality reporting …

financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and … the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the …

management, audit committees and the auditing and financial reporting environment. This case is appropriate for use in an …

keinesfalls die Rede davon sein, daß man bereits am Ziel angekommen sei, was die Bilanzierung und Besteuerungder Derivate angeht …

Die Arbeit stellt die Grundsätze zur Bilanzierung von Software nach US-GAAP, IFRS und HGB gegenüber. Dabei werden …