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Accounting for troubled debt restructurings
Betancourt, Luis; Briggs, John; Baril, Charles P. - In: Bank accounting & finance 22 (2008/09) 1, pp. 19-25
Persistent link: https://www.econbiz.de/10003832334
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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
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The new SEC rules for money market funds : financial reporting and tax consequences
Baril, Charles P.; Betancourt, Luis; Nichols, Nancy Brown - In: The journal of corporate accounting & finance 26 (2014/15) 6, pp. 47-53
Persistent link: https://www.econbiz.de/10011341808
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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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The SEC's proposed IFRS roadmap : an analysis of comment letters using content analysis and textual software
Adhikari, Ajay; Betancourt, Luis; Alshameri, Faleh - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 98-108
Persistent link: https://www.econbiz.de/10010439605
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FINANCIAL REPORTING-TAX - Options and the Deferred Tax Bite - There's more to handling employee stock options than selecting a valuation method. FASB Statement no. 123(R) has tax a...
Nichols, Nancy; Betancourt, Luis - In: Journal of accountancy : publication of the American … 201 (2006) 3, pp. 71-76
Persistent link: https://www.econbiz.de/10005878270
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Financial Reporting - HOW TO "EXCEL" AT OPTIONS VALUATION - Public companies can choose any model to calculate the fair value of employee stock options as long as it meets certain...
Baril, Charles P.; Betancourt, Luis; Briggs, John W. - In: Journal of accountancy : publication of the American … 200 (2005) 6, pp. 57-66
Persistent link: https://www.econbiz.de/10005879335
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Accounting for Troubled Debt Restructurings
Betancourt, Luis; Briggs, John; Baril, Charles P. - In: Bank accounting & finance 22 (2008) 1, pp. 19-25
Persistent link: https://www.econbiz.de/10008167851
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Accounting for Loan Losses: Is Dynamic Provisioning the Answer? Dynamic provisioning could result in more robust and countercyclical loan loss provisions and levels of the allowanc...
Betancourt, Luis; Baril, Charles P. - In: Bank accounting & finance 22 (2009) 6, pp. 9-16
Persistent link: https://www.econbiz.de/10008329193
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TAXING IMPLICATIONS OF EXCHANGE TRADED FUNDS
Nichols, Nancy B; Vandenburgh, William M; Betancourt, Luis - In: Taxation for accountants 85 (2010) 3, pp. 109-117
Persistent link: https://www.econbiz.de/10008703114