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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

Persistent link: https://www.econbiz.de/10001930284

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

Persistent link: https://www.econbiz.de/10012516917

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

Persistent link: https://www.econbiz.de/10009762702

Budget ratcheting and performance

Callahan, Carolyn M.; Waymire, Tammy R.; West, Timothy D. - In: Advances in management accounting : a research annual 19 (2011), pp. 23-53

Persistent link: https://www.econbiz.de/10008909073

The impact of implied facilities cost of money subsidies on capital expenditures and the cost of debt in the defense industry

Callahan, Carolyn M.; Vendrzyk, Valaria P.; Butler, … - In: Journal of accounting and public policy 31 (2012) 3, pp. 301-319

Persistent link: https://www.econbiz.de/10009559142

Agency problems, accounting slack, and banks' response to proposed reporting of loan fair values

Hodder, Leslie D.; Hopkins, Patrick E. - In: Accounting, organizations and society : an … 39 (2014) 2, pp. 117-133

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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

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

Wu, Joanna Shuang - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 265-270

Persistent link: https://www.econbiz.de/10003708136