Search Results - subject:"FASB"

The decline of substance over form in accounting : a problematic dichotomy

Williams, Paul F. - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 3, pp. 391-402

Persistent link: https://www.econbiz.de/10014369646

FASB to practitioners: "substance over form" for me but not for thee : an apologia

Fischer, Dov - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 3, pp. 403-406

Persistent link: https://www.econbiz.de/10014369648

The Role of Large Institutional Ownership on Goodwill Impairment under the SFAS 142 Regime

Hahn, Sebastian - In: Junior Management Science (JUMS) 6 (2021) 2, pp. 408-423

This paper examines the effect of large institutional owners on accounting for goodwill and its resulting impairment charges. Economies of scale predict stronger incentives for large institutional owners to engage in monitoring. Employing a multivariate linear probability model on a sample of...

Persistent link: https://www.econbiz.de/10014528935

FASB's Not-for-Profit financial reporting project : analysis of letters to ASU 2016-14 exposure draft

Reis, Donald R. <Jr.>; Shroff, Arpita - In: Journal of Governmental & Nonprofit Accounting : JOGNA 9 (2020) 1, pp. 45-75

In 2015, the Financial Accounting Standards Board (FASB) issued an Exposure Draft (ED) as part of its first significant … multidimensional scaling. Ultimately, as Phase 1 of its NFP project, FASB issued accounting standards update (ASU) 2016-14 containing …

Persistent link: https://www.econbiz.de/10012522614

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

approach is scrutinized on an example of the new joint IASB’s and FASB’S standard on Revenue from Contracts with Customers …

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

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - 2018

Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...

Persistent link: https://www.econbiz.de/10011976309

Auditor Lobbying on Accounting Standards

Allen, Abigail M.; Ramanna, Karthik; Roychowdhury, Sugata - Harvard Business School, Harvard University - 2014

thirty-four years of the FASB (1973-2006). We examine the influence of auditors' lobbying incentives arising from three basic … being conceptually aligned with the FASB, particularly on the use of fair values in accounting. We find evidence that …

Persistent link: https://www.econbiz.de/10011114849

The Challenges for Establishing the Convergence of Accounting Reporting Among Different Countries

Edwin Quinn Jr. - In: International Journal of Academic Research in … 4 (2014) 2, pp. 144-151

Accounting Principles (GAAP), and Financial Accounting Standards Board (FASB) are discussed to determine what progress has been …

Persistent link: https://www.econbiz.de/10010790000

Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?

Ramond, Olivier; Batsch, Laurent; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2007

In 2003, the IASB and the US FASB formed a Joint International Group (JIG) whose objective was to carry out a project …

Persistent link: https://www.econbiz.de/10011093898

BASIC ASPECTS CONCERNING THE SINGLE CONCEPTUAL FRAMEWORK

Breahna-Pravat, Ionela-Cristina - In: Studies and Scientific Researches. Economics Edition (2013) 18

normalization - IASB (International Accounting Standards Board), cooperates with the American body - FASB (Financial Accounting …

Persistent link: https://www.econbiz.de/10010737140