Search Results - subject:"ASC"

The Kerper-Bowron Method : a foundational change for service contract claim estimation and accounting

Kerper, John; Bowron, Lee - In: Risks : open access journal 14 (2026) 3, pp. 1-33

The Kerper-Bowron Method (KB Method) is a patent-pending approach that revolutionizes service contract loss estimation and accounting by introducing a precise, contract-level approach to forecasting expected losses and cancellations. Building on a prior 2007 paper, this update presents the...

Persistent link: https://www.econbiz.de/10015638921

Lease accounting standard (ASC 842), temporary book-tax differences, and capital market uncertainty

Zhou, Yan; Fan, Shihui - In: The journal of corporate accounting & finance 36 (2025) 4, pp. 108-126

Persistent link: https://www.econbiz.de/10015482943

The cost of capital for airlines : the effects of internal governance practices and the application of new leasing standards

Ramírez-Orellana, Alicia; Garvey, Anne Marie; Parte, Laura - In: Journal of air transport management : a new … 124 (2025), pp. 1-14

Persistent link: https://www.econbiz.de/10015442214

Variable leases under ASC 842 : first evidence on properties and consequences

Heese, Jonas; Shin, Albert; Wang, Charles C. Y. - In: Review of accounting studies 30 (2025) 3, pp. 2218-2263

Persistent link: https://www.econbiz.de/10015554032

Anwendungsfragen zur Bilanzierung von Energiekontrakten nach US-GAAP

Metzger, Björn - In: IRZ : Zeitschrift für internationale Rechnungslegung 17 (2022) 10, pp. 427-432

Persistent link: https://www.econbiz.de/10013413018

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

Improvements in investment efficiency prior to a mandated accounting change : evidence from ASC 842

Christensen, Derek; Lynch, Dan; Partridge, Clay - In: Contemporary accounting research : the journal of the … 42 (2025) 1, pp. 615-648

Persistent link: https://www.econbiz.de/10015376054

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

The information content of earnings : the effects of a change in accounting approach

Cabán, David - In: The journal of corporate accounting & finance 36 (2025) 2, pp. 210-229

Persistent link: https://www.econbiz.de/10015371389

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