The Financial Accounting Standards Board (FASB) mandated the expensing of stock options with FAS 123 (R). As of March …

price and accounting information for defined benefit (DB) pension plan sponsors after pension accounting reform from … Financial Accounting Standard (FAS) 158, "Employers' Accounting for Defined Benefit Pension and Other Postemployment Plans ." I … results after pension accounting reform using this estimation model. In additional analysis I test whether my results could be …

LIFO within the accounting profession Next I will provide a description of LIFO, the First in, First out (FIFO), and the … (a standard adopted and influenced by the International Financial Accounting Standards Board).Data will be collected from …

Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of …

This study examines whether a change in accounting treatment for derivative instruments used to hedge firms' market … accounting treatment will affect risk-management. I analyze a sample of firms that restated their financial statements due to the … misclassification of economic hedges as accounting hedges, both of which are derivative instruments used to reduce firms' market risk …

While leases are widely used to finance productive assets in the U.S, lease accounting has been sharply criticized for … the role of information intermediaries in compensation for the deficiency in accounting for leases. The results indicate … Accounting Standard Board's lease accounting project and helps investors assess the risk of firms with off-balance sheet leases. …