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Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release : Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Hopkins, Patrick E. - 2014

The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association responded to the SEC's July 13, 2007 proposal to accept financial statements prepared in accordance with International Financial Reporting Standards (IFRS) from...

Persistent link: https://www.econbiz.de/10012709164

Response to the SEC's proposed rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) by US Issuers

Bradshaw, Mark; Callahan, Carolyn; Ciesielski, Jack; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 117-128

Persistent link: https://www.econbiz.de/10003976616

A discussion of "Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings"

Bradshaw, Mark T. - In: Journal of accounting & economics 36 (2003) 1/3, pp. 321-335

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A discussion of "Do managers use earnings guidance to influence street earnings exclusions?"

Bradshaw, Mark T. - In: Review of accounting studies 16 (2011) 3, pp. 528-538

Persistent link: https://www.econbiz.de/10009300539

The state of segment reporting by U.S. public entities : 1976–2017

Botosan, Christine A.; Huffman, Adrienna; Stanford, … - In: Accounting horizons : a quarterly publication of the … 35 (2021) 1, pp. 1-27

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Perspectives on the financial reporting of intangibles

Appleton, Anthony; Barckow, Andreas; Botosan, Christine A. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 1, pp. 1-13

Persistent link: https://www.econbiz.de/10014314652

The valuation and reliability implications of FIN 46 for synthetic lease liability

Callahan, Carolyn M.; Smith, Rodney E.; Spencer, Angela … - In: Journal of accounting and public policy 32 (2013) 4, pp. 271-291

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Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies

Bradshaw, Mark; Bens, Daniel; Frost, Carol Ann; Gordon, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 175-192

Persistent link: https://www.econbiz.de/10010425025

Fair value measurement in financial reporting

Hodder, Leslie; Hopkins, Patrick E.; Schipper, Katherine - 2013

Persistent link: https://www.econbiz.de/10010481402

Will harmonizing accounting standards really harmonize accounting? : evidence from non-U.S. firms adopting U.S. GAAP

Bradshaw, Mark T.; Miller, Gregory S. - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 233-263

Persistent link: https://www.econbiz.de/10003708132