Search Results - subject:"Statement of Financial Accounting Standards"

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Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa / Leani van Staden

Van Staden, Leani - 2011

The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP),...

Persistent link: https://www.econbiz.de/10009456148

The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers

Mintchik, Natalia Maksimovna - 2005

This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the...

Persistent link: https://www.econbiz.de/10009475095