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Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release : Acceptance from F...
Hopkins, Patrick E. - 2014
The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting …
Persistent link: https://www.econbiz.de/10012709164
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Voluntary Accounting Disclosures by U.S.-Listed Asian Companies
Kumar, Gaurav - 2007
voluntarily using international standards for their financial statements and thus contributing towards international accounting …
Persistent link: https://www.econbiz.de/10012728767
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Accounting Regulation Changes in Lithuania : An Assessment
Legenzova, Renata - 2007
In the last decade undergoing accounting harmonization processes and their impact on corporate disclosure was … this study is to assess accounting regulation changes in Lithuania in the context of the European Union wide accounting … harmonization processes. The paper addresses evaluates the background for accounting regulation changes in Lithuania, identifies de …
Persistent link: https://www.econbiz.de/10014223510
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Implications for GAAP from an analysis of positive research in accounting
Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.
Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage...
Persistent link: https://www.econbiz.de/10003940201
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Are IFRS-based and US GAAP-based accounting amounts comparable?
Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H.; … - 2011 - Last rev.: August 20, 2011
This study examines whether application of IFRS by non-US firms results in accounting amounts comparable to those … resulting from application of US GAAP by US firms. IFRS firms have greater accounting system and value relevance comparability …
Persistent link: https://www.econbiz.de/10009506683
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Negative Goodwill : Issues of Financial Reporting and Analysis Under Current and Proposed Guidelines
Comiskey, Eugene E. - 2015
, in a joint effort with the International Accounting Standards Board (IASB), the Financial Accounting Standards Board … be immediately recognized as a gain.This report outlines the current and proposed accounting treatment of negative …
Persistent link: https://www.econbiz.de/10012750112
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Accounting Regulation for Nonprofit Organizations in Italy and Spain : Towards an European Perspective
Travaglini, Claudio - 2014
The paper present the nonprofit entities accounting regulation in Italy and in Spain in an European perspective. After … a presentation of activities of nonprofit entities and difference in their governance, the paper presents the accounting …
Persistent link: https://www.econbiz.de/10012709177
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Should Merger Accounting be Reconsidered? : A Discussion Based on the Chinese Approach to Accounting for Business Combinations
Baker, Charles Richard - 2012
In 2006, the China Accounting Standards Committee (CASC) issued its Statement No. 20, which permits both the purchase … and pooling of interests (or merger) method of accounting for business combinations. The decision of the CASC in Statement … No. 20 stands in contrast to the decisions taken by the US Financial Accounting Standards Board (FASB) and the …
Persistent link: https://www.econbiz.de/10012712553
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The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective
Hitz, Joerg-Markus - 2007
, comparative analysis of fair value accounting vs. historical cost accounting yields mixed results. One immediate implication of … the research - a condition for the further implementation of fair value accounting - is the need to clarify standard … setters' notion of accounting income, its presumed contribution to decision relevance and its disaggregation …
Persistent link: https://www.econbiz.de/10012775887
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Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover
Wu, Joanna S. - 2017
the sensitivity of CEO turnover to accounting earnings and how the impact of IFRS adoption varies with country …-level institutions and firm-level incentives. We find that CEO turnover responds more to a firm's accounting performance after adoption … the change in turnover-to-earnings sensitivity directly to accounting changes due to IFRS adoption and find a stronger …
Persistent link: https://www.econbiz.de/10012968803