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GAAP convergence or convergence Gap : unfolding ten years of accounting change
Baudot, Lisa - In: Accounting, auditing & accountability journal 27 (2014) 6, pp. 956-994
Persistent link: https://www.econbiz.de/10010409836
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The (exit) price of a horse : finding the fair value of an unusual nonfinancial asset
Altiero, Elizabeth C.; Libby, Theresa; Olczak, Wioleta - In: Issues in accounting education 39 (2024) 1, pp. 79-92
Persistent link: https://www.econbiz.de/10014507631
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GAAP Convergence or Convergence Gap : Unfolding Ten Years of Accounting Change
Baudot, Lisa - 2014
This paper adds to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards accepted by markets worldwide. This research studies the effort as one of “convergence” in accounting standards and aims to bring...
Persistent link: https://www.econbiz.de/10013056745
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Influence on the standard-setting and regulatory process
Baudot, Lisa; Walton, Peter - In: The Routledge companion to accounting, reporting and …, (pp. 319-338). 2014
Persistent link: https://www.econbiz.de/10010126632
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Reflections of women standard setters in the United States
Baudot, Lisa; Convery, Amanda M.; Kaufman, Matt - In: Accounting horizons : a quarterly publication of the … 38 (2024) 1, pp. 39-48
Persistent link: https://www.econbiz.de/10014508039