Similar Search Results

FINANCIAL REPORTING - Noncontrolling Interest: Much More Than a Name Change - FASB Statement no. 160, Noncontrolling Interests in Consolidated Financial Statements, provides improv...

Bahnson, Paul R.; McAllister, Brian P.; Miller, Paul B.W. - In: Journal of accountancy : publication of the American … 206 (2008) 5, pp. 46-55

Persistent link: https://www.econbiz.de/10008143943

FINANCIAL REPORTING - BUSINESS VALUATION - Refining Fair Value Measurement - FASB Statement no. 157 specifies new factors to consider when measuring fair values that are already re...

Miller, Paul B.W.; Bahnson, Paul R. - In: Journal of accountancy : publication of the American … 204 (2007) 5, pp. 30

Persistent link: https://www.econbiz.de/10007879572

Got 'Em Covered? EMPLOYEE BENEFITS-FINANCIAL REPORTING - Perfect Storm Prompts Changes in Pension Accounting - New guidance from FASB on accounting for pension and other postretire...

Miller, Paul B.W.; Bahnson, Paul R. - In: Journal of accountancy : publication of the American … 203 (2007) 5, pp. 36-43

Persistent link: https://www.econbiz.de/10007734849

Features - Fast Track to Direct Cash How Reporting - Direct cash flow reporting is considered superior to the indirect method and valued by investors. So why aren't more companies...

Miller, Paul B.W.; Bahnson, Paul R. - In: Strategic finance : leadership strategies in … 83 (2002) 8, pp. 51-57

Persistent link: https://www.econbiz.de/10006376336

It's Time to Get Rid of LIFO Conformity - Both LIFO and the conformity rule are seriously flawed. LIFO doesn't give a complete description of operating results, and the conformity...

Bahnson, Paul R.; Miller, Paul B.W. - In: Strategic finance : leadership strategies in … 85 (2004) 12, pp. 43-47

Persistent link: https://www.econbiz.de/10006365710

FOUR STEPS TO USEFUL PRESENT VALUES - Present value measurement techniques generally are misunderstood by CPAs and suffer some material defects. The FASB should attempt to remedy t...

Miller, Paul B.W.; Bahnson, Paul R. - In: Journal of accountancy : publication of the American … 181 (1996) 5, pp. 91-99

Persistent link: https://www.econbiz.de/10005907393

Nonarticulation in Cash Flow Statements and Implications for Education, Research and Practice

Bahnson, Paul R.; Miller, Paul B.W.; Budge, Bruce P. - In: Accounting horizons : a quarterly publication of the … 10 (1996) 4, pp. 1-15

Persistent link: https://www.econbiz.de/10007075798

FINANCIAL REPORTING - A New Day for Business Combinations - Combination accounting has long been controversial because of divergent views on how to provide useful information. FASB...

Miller, Paul B.W.; Bahnson, Paul R.; McAllister, Brian P. - In: Journal of accountancy : publication of the American … 205 (2008) 6, pp. 34

Persistent link: https://www.econbiz.de/10008064660

Continuing the Normative Dialog: Illuminating the Asset/Liability Theory

Miller, Paul B. W.; Bahnson, Paul R. - 2010

This paper responds to the call in Dichev (2008) for rekindling the public discussion of normative accounting theories and analyses. Our goal is to enable and encourage members of the accounting academy to participate productively in dialogs with policy makers and to bring normative theory and...

Persistent link: https://www.econbiz.de/10009431856

When "aha moments" make all the difference

Napier, Nancy K.; Bahnson, Paul R.; Glen, Roy; Maille, … - In: Journal of management inquiry 18 (2009) 1, pp. 64-76

Persistent link: https://www.econbiz.de/10003808101