Search Results - subject:"FASB"

Ideological diversity in standard setting

Chakravarthy, Jivas - In: Review of accounting studies 24 (2019) 1, pp. 113-155

Persistent link: https://www.econbiz.de/10012006054

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

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

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

CEO compensation in high-tech firms and changes in the SFAS No 123 (R)

Faria, Paula; Martins, Franscisco Vitorino; Brandão, … - Faculdade de Economia, Universidade do Porto - 2013

This study examines the effects of the introduction of the FASB statement 123 (R) on corporate performance and Chief … relation between CEO compensation and firm performance in high-tech firms after the FASB statement 123 (R) is implemented, but … compensation and performance in high-technologies firms before and after the FASB statement 123 (R). …

Persistent link: https://www.econbiz.de/10010842609

Accounting Support Fee: Scheme of Independent Funding for U.S. Accounting and Audit Regulators

Pasko, Oleh - In: Accounting and Finance (2013) 4, pp. 60-70

The issue of funding as an integral part of the problem of ensuring regulatory accounting and auditing bodies independence, have appeared in scientific research relatively recently. The previous funding model, mainly based on voluntary contributions, became obsolete, and modern circumstances...

Persistent link: https://www.econbiz.de/10010843595

Financial reporting, financial statement analysis, and valuation : a strategic perspective

Wahlen, James M.; Baginski, Stephen P.; Bradshaw, Mark - 2018 - 9e

Persistent link: https://www.econbiz.de/10013199180

Dynamic divestures : a codification exercise on the reporting of discontinued operations

McNellis, Casey J. - In: Issues in accounting education 33 (2018) 1, pp. 53-63

Persistent link: https://www.econbiz.de/10011848472

Der Konzernabschluss nach HGB und IFRS

Schildbach, Thomas; Feldhoff, Patricia - 2018 - 8., vollständig überarbeitete Auflage

Das Buch konzentriert sich auf die Rechnungslegungsstandards nach HGB und IFRS, die für in der EU ansässige Konzernunternehmen relevant sind. Vor dem Hintergrund der dynamischen Weiterentwicklung der Vorschriften von HGB und IFRS wurde das Buch in der Neuauflage auf den aktuellen Rechtsstand...

Persistent link: https://www.econbiz.de/10014481440

Internationale Rechnungslegung : Der Jahresabschluß nach HGB, IAS und US GAAP

Selchert, Friedrich Wilhelm - 2018 - 3., völlig neu bearb. und erw. Auflage. Reprint 2018

Auch die deutschen Unternehmen, die keinen Konzernabschluss erstellen und nicht an die Börse wollen, stehen in weltweiter Konkurrenz zu ausländischen Unternehmen: in ihrem Jahresabschluss sollten deshalb Rechnungslegungsgrundsätze zugrundegelegt werden, die eine internationale...

Persistent link: https://www.econbiz.de/10014508193