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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
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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
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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
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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