This paper explores the properties of pooling of interests (merger) accounting and purchase (acquisition) accounting as … of valuation on a fair value basis and the treatment of different accounting methods. In particular, a greater use of … method of accounting for business combination, which would provide comparability across the full range of types of …

historic cost accounting, and finds that provided the required rate of return is appropriately set, this seems unlikely to be …

also looks at some of the implications for risk reporting practice and the accounting profession more generally. …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over … accounting rules should be changed to require a more comprehensive accounting for expected losses that can be measured reliably …

accounting profession as it is listed among the top ten jobs experiencing difficulty recruiting. Prior research in the management … an individual and the work environment. This research examines the relevance of work-environment fit in the accounting …