Narrow search
Showing 1 - 3 of 3
Cover Image
Expected-Loss-Based Accounting for Impairment of Financial Instruments : The FASB and IASB Proposals 2009-2016
Hashim, Noor - 2016
The financial and banking crisis of the late 2000s prompted claims that the incurred-loss method for the recognition of credit-losses had caused undesirable delay in the recognition of credit-loss impairment. In the wake of the crisis, the U.S. Financial Accounting Standards Board (FASB) and the...
Persistent link: https://www.econbiz.de/10012987739
Cover Image
Have changes in pension accounting changed pension provision? : a review of the evidence
Kiosse, Paraskevi Vicky; Peasnell, Ken V. - In: Accounting and business research : a research quarterly … 39 (2009) 3, pp. 255-267
Persistent link: https://www.econbiz.de/10003896469
Cover Image
Discussion of "Have changes in pension accounting changed pension provision? : a review of the evidence"
Rangecroft, Paul - In: Accounting and business research : a research quarterly … 39 (2009) 3, pp. 269-272
Persistent link: https://www.econbiz.de/10003896473