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The FASB simplifies the accounting for share-based payments
Nichols, Nancy Brown; Betancourt, Luis; Scott, Irana - In: The journal of corporate accounting & finance 28 (2017) 4, pp. 8-19
Persistent link: https://www.econbiz.de/10011702228
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Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100 : an analysis of frequency of occurrence, materiality and rationale
Webber, Sarah J.; Nichols, Nancy Brown; Street, Donna L.; … - In: Research in accounting regulation 25 (2013) 2, pp. 236-251
Persistent link: https://www.econbiz.de/10010232419
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Accounting for securitizations : a comparison of SFAS 140 and IASB 39
Adhikari, Ajay; Betancourt, Luis - In: Journal of international financial management and accounting 19 (2008) 1, pp. 73-105
Persistent link: https://www.econbiz.de/10003686440