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Pushdown accounting to be optional

Holzmann, Oscar J.; Munter, Paul - In: The journal of corporate accounting & finance 26 (2014/15) 3, pp. 45-47

Persistent link: https://www.econbiz.de/10011283660

The liquidation basis of accounting and disclosure of liquidity and interest rate risks

Holzmann, Oscar J.; Ramnath, Sundaresh - In: The journal of corporate accounting & finance 24 (2012/13) 1, pp. 91-95

Persistent link: https://www.econbiz.de/10009731663

FASB's ratification of recent EITF consensuses

Holzmann, Oscar J.; Munter, Paul - In: The journal of corporate accounting & finance 27 (2015/2016) 4, pp. 75-80

Persistent link: https://www.econbiz.de/10011485972

Conceptual framework for financial reporting : chapter 8 ; notes to financial statements

Holzmann, Oscar J.; Munter, Paul - In: The journal of corporate accounting & finance 25 (2013/14) 5, pp. 77-81

Persistent link: https://www.econbiz.de/10010401094

Accounting for credit losses : ASU 2016-13

Holzmann, Oscar J.; Munter, Paul - In: The journal of corporate accounting & finance 28 (2016) 1, pp. 86-92

Persistent link: https://www.econbiz.de/10011621496

Management Guidance Pre- and Post-Restatement

Gordon, Elizabeth A. - 2014

We examine whether the quality of restating firms' management guidance differs in periods before and after restatement announcements. While characteristics of restating firms and the consequences of restatement have been a central topic in accounting and auditing research, the quality of...

Persistent link: https://www.econbiz.de/10013052150

Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...

Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19

Persistent link: https://www.econbiz.de/10013419442