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U.S. GAAP Convergence to IFRS and the Risk Implications Involved in Convergence

Salzman, Benjamin J. - 2011

providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … specific accounting issues that the FASB and IASB are working on in their joint projects to eliminate the differences are … explored. The issues that the FASB and IASB need to cover in order to complete their efforts laid out in the Memorandum of …

Persistent link: https://www.econbiz.de/10009468755

The challenges of improving revenue-recognition standard for multiple-element firms:evidence from the software industry (SOP 97-2)

Swanson, Edward P. (contributor) - 2008

findingsshould interest FASB in its project on developing a new revenue-recognition standard. …

Persistent link: https://www.econbiz.de/10009464913

Impact on Financial Statements of New Accounting Model for Leases

Ma, Wenqi - 2011

On August 17, 2010 the IASB and FASB published an Exposure Draft on leases. A new accounting model for leases which …

Persistent link: https://www.econbiz.de/10009430253

Consistency in audit reporting behaviour: evidence from going concern modifications

Tronnes, Per Christen, Accounting, Australian School of … - 2011

Without consistency in auditors' reporting behaviour, it is very difficult for a user of audit reports to determine where differences come from; economic differences, differences in auditing methods, interpretation of standards or even due to the auditors' independence. This thesis examines the...

Persistent link: https://www.econbiz.de/10009484190

An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns

Alshabani, Waleed Mohammad - 2001

to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission … (SEC) to consider the need for a new standard to guide the recording of impairment of long-lived assets. This study has two …) before and after the issuance of SFAS No.121. The findings provide support for the hypothesis that the FASB's new accounting …

Persistent link: https://www.econbiz.de/10009475042

Regulation fair disclosure and the cost of adverse selection

Sidhu, Baljit; Smith, Tom; Whaley, Robert E - 2005

Regulation FD, imposed by the Securities and Exchange Commission (SEC) in October 2000, was designed to create a level … incorporated in price and the expected profit of each insider is zero. Regardless of the SEC’s motivation in imposing Regulation FD …

Persistent link: https://www.econbiz.de/10009451686

Regulation fair disclosure and the cost of adverse selection

Sidhu, Baljit; Smith, Tom; Whaley, Robert E - 2004

Persistent link: https://www.econbiz.de/10009451689

Digging deeper: uncovering constituent discourse in the International Accounting Standard setting process for the extractive industries

Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2006

Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced the process of setting an International Financial Reporting Standard (IFRS) for the extractive industries. Design/methodology/approach – Critical Discourse Analysis (CDA) is used to identify...

Persistent link: https://www.econbiz.de/10009438135

International Financial Reporting Standards Updates and Challenges

Sreseli, Nana; Sreseli, rusudan - 2023

The International Financial Reporting Standards Foundation is a public interest foundation focused on designing and implementing standards that are compatible, comprehensive, and understandable all across the globe. IFRS has been continuously transforming its policies amid covid-19 and...

Persistent link: https://www.econbiz.de/10013551794