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A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP

Jamal, Karim - 2013

The Securities and Exchange Commission (SEC) recently issued a call for comment on a proposal to accept financial statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U.S. GAAP. Accounting researchers have attempted to assess the...

Persistent link: https://www.econbiz.de/10012711326

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

Jamal, Karim - 2013

The Securities and Exchange Commission (SEC) issued a call for comment on a proposal to adopt a Roadmap for potential use of international financial reporting standards (IFRS) by U.S. Companies. We comment on five key issues raised by the SEC proposal. First, we propose that the need for a...

Persistent link: https://www.econbiz.de/10012710671

A research-based perspective on 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

Jamal, Karim; Bloomfield, Robert; Christensen, Theodore E. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 139-147

Persistent link: https://www.econbiz.de/10003976638

Consumer protection as justification for regulating financial-services firms and products

Benston, George J. - In: Journal of financial services research : JFSR 17 (2000) 3, pp. 277-301

Persistent link: https://www.econbiz.de/10001529461

The separation of commercial and investment banking : the Glass-Steagall Act revisited and reconsidered

Benston, George J. - 1990

Persistent link: https://www.econbiz.de/10000789296

The costs of complying with a government data collection program : the FTC's line of business report

Benston, George J. - In: Journal of accounting and public policy 3 (1984) 2, pp. 123-137

Persistent link: https://www.econbiz.de/10001021043

Federal regulation of banking : historical overview

Benston, George J. - In: Deregulating financial services : public policy in flux, (pp. 1-47). 1986

Persistent link: https://www.econbiz.de/10001261005

The implications of security price research for disclosure policy and the analyst community : a comment

Benston, George J. - In: Financial information requirements for security …, (pp. 82-87). 1976

Persistent link: https://www.econbiz.de/10001268756

The purpose of capital for institutions with government-insured deposits

Benston, George J. - In: Journal of financial services research : JFSR 5 (1992) 4, pp. 369-384

Persistent link: https://www.econbiz.de/10001122338

Direct investments and FSLIC losses

Benston, George J. - 1989

Persistent link: https://www.econbiz.de/10001103847