Search Results - subject:"ASC"

Die arktische Sicherheitspolitik der USA: Amerikanische Arktisstrategien, russische Hybris und chinesische Ambitionen

Paul, Michael - 2023

Im Unterschied zu seinen Vorgängern hat US-Präsident Joe Biden schon früh in seiner Amtszeit wichtige Entscheidungen getroffen, um eine bessere Koordination der amerikanischen Arktispolitik zu ermöglichen. Dazu zählt auch die nationale Arktisstrategie. Sie kam infolge des russischen...

Persistent link: https://www.econbiz.de/10014286864

Variable considerations in ASC 606, earnings management and business continuity during crisis

Yassin, Mohammed M.; Al-Sraheen, Dea'a Al-Deen; Al … - In: International Journal of Financial Studies : open … 12 (2024) 1, pp. 1-17

The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, "Revenue from … revenues to manipulate earnings. During COVID-19, variable considerations in ASC 606 were used to manage earnings as a tool to … considerations in ASC 606 on the continuity of the firm. An online questionnaire was sent to financial reporting preparers in US …

Persistent link: https://www.econbiz.de/10014501160

Die arktische Sicherheitspolitik der USA : amerikanische Arktisstrategien, russische Hybris und chinesische Ambitionen

Paul, Michael - Stiftung Wissenschaft und Politik - 2023

Persistent link: https://www.econbiz.de/10014283673

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"Some fuzzy math": relational information on debt value adjustments by managers and the financial press

Kaumanns, Sebastian - In: Business Research 12 (2019) 2, pp. 755-794

This study provides comprehensive descriptive evidence on the occurrence, size, and reporting by managers and the financial press of debt value adjustments due to a change in own credit risk (DVAs). The study is motivated by a public debate about DVAs in which critics describe them as...

Persistent link: https://www.econbiz.de/10012502872

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"Some fuzzy math" : relational information on debt value adjustments by managers and the financial press

Kaumanns, Sebastian - In: Business research 12 (2019) 2, pp. 755-794

Persistent link: https://www.econbiz.de/10012256385

Corporate social responsibility and goodwill impairment

Golden, Joanna; Sun, Li; Zhang, Joseph H. - In: Accounting and the public interest 18 (2018) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10011978607

The Failure of Decision Usefulness Approach on an Example of the New Standard for Revenue Recognition

Procházka, David - In: Český finanční a účetní časopis 2014 (2014) 3, pp. 7-19

The paper focuses on critical points of the decision usefulness approach to accounting. The decision usefulness approach may work under normal economic conditions for relatively uncomplicated spheres of financial reporting. However, under extreme conditions and/or for controversial issues, the...

Persistent link: https://www.econbiz.de/10011194760

IFRS sustainability requires further governance reform

Véron, Nicolas - 2009

Persistent link: https://www.econbiz.de/10003952864

Empower users of financial information as the IASC Foundation's stakeholders : testimony to the IASC Foundation's Constitution Review Round Table in London, 19 June 2008

Véron, Nicolas (contributor) - 2008

Nicolas Véron comments on the proposal for governance reform ('constitution review') published in May 2008 by the IASC Foundation, the private-sector body which oversees the setting of International Financial Reporting Standards (IFRS). He emphasizes the unprecedented nature of this global...

Persistent link: https://www.econbiz.de/10003755010