Similar Search Results

Rules-based accounting standards and litigation

Donelson, Dain C.; McInnis, John M.; Mergenthaler, … - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1247-1279

Persistent link: https://www.econbiz.de/10009581400

Explaining rules-based characteristics in U.S. GAAP : theories and evidence

Donelson, Dain C.; McInnis, John; Mergenthaler, Richard D. - In: Journal of accounting research 54 (2016) 3, pp. 827-861

Persistent link: https://www.econbiz.de/10011500081

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

A framework for financial reporting standards : issues and a suggested model ; American Accounting Association's Financial Accounting Standards Committee (AAA FASC)

Ohlson, James A.; Penman, Stephen; Bloomfield, Robert; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 471-485

Persistent link: https://www.econbiz.de/10008698019

A research-based perspective on the SEC's proposed rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standa...

Jamal, Karim; Bloomfield, Robert; Christensen, Theodore E. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 139-147

Persistent link: https://www.econbiz.de/10003976638

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's joint discussion paper entitled preliminary views on financial statement pr...

Moehrle, Stephen; Stober, Thomas; Jamal, Karim; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 149-158

Persistent link: https://www.econbiz.de/10003976649

Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition i...

Colson, Robert H.; Bloomfield, Robert; Christensen, … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 689-702

Persistent link: https://www.econbiz.de/10008839872

Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings

Bhattacharya, Nilabhra; Black, Ervin L.; Christensen, … - In: Journal of accounting & economics 36 (2003) 1/3, pp. 285-319

Persistent link: https://www.econbiz.de/10001930152

A discussion of "Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings"

Bradshaw, Mark T. - In: Journal of accounting & economics 36 (2003) 1/3, pp. 321-335

Persistent link: https://www.econbiz.de/10001930284

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IF...

Jamal, Karim - 2013

The Securities and Exchange Commission (SEC) issued a call for comment on a proposal to adopt a Roadmap for potential use of international financial reporting standards (IFRS) by U.S. Companies. We comment on five key issues raised by the SEC proposal. First, we propose that the need for a...

Persistent link: https://www.econbiz.de/10012710671