Search Results - subject:"FASB"

Segment profit/loss and the limitations of a "management approach"

Durney, Michael T.; Gee, Kurt H.; Wiebe, Zac - In: Management science : journal of the Institute for … 71 (2025) 9, pp. 7474-7496

Persistent link: https://www.econbiz.de/10015532521

Proposed subsequent accounting for goodwill : comparison of IASB and FASB

Li, Yanshan; Zhang, Junsheng - In: China journal of accounting studies 12 (2024) 4, pp. 861-907

apply the impairment-only or the amortisation-and-impairment method for subsequent goodwill accounting. FASB and IASB … revision of the standard on the subsequent accounting for goodwill by IASB and FASB. …

Persistent link: https://www.econbiz.de/10015438392

The interplay of hybrid preferred and debt security innovation, macroeconomic variables and regulatory agencies from 1983-2016

Gamble, George O.; Lee, Beu; Noland, Thomas R.; … - In: International journal of accounting and finance 12 (2024) 1/2, pp. 71-109

Persistent link: https://www.econbiz.de/10015376413

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

Government assistance : a growing, underdisclosed financing source

Hess, Ryan V.; Mills, Lillian F. - In: Accounting horizons : a quarterly publication of the … 39 (2025) 1, pp. 87-111

Persistent link: https://www.econbiz.de/10015427262

Non-GAAP Disclosure : Empirical and Institutional Perspectives under IFRS

Nesi, Edoardo - 2025

Chapter 1. Non-GAAP Performance Indicators -- Chapter 2. Motivations of Non-GAAP Disclosure -- Chapter 3. Control Mechanisms on Non-GAAP Disclosure -- Chapter 4. Standardization of Non-GAAP Disclosure.

Persistent link: https://www.econbiz.de/10015448818

The evolution of fair value measurement

Fontes, Joana Cardoso; Panaretou, Argyro; Shakespeare, … - In: Accounting and business research 54 (2024) 7, pp. 760-774

Persistent link: https://www.econbiz.de/10015195283

Are earnings better than cash flows at predicting future cash flows? : evidence from apples-to-apples comparisons

Casey, Ryan J.; Ruch, George W. - In: Review of accounting studies 29 (2024) 4, pp. 3218-3257

Persistent link: https://www.econbiz.de/10015133826

The disclosure quality consequences of copying standard-setter guidance

Scott, Rachel; Skinner, A. Nicole; Valentine, Kristen - In: Review of accounting studies 29 (2024) 1, pp. 770-808

Persistent link: https://www.econbiz.de/10015127480

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