Results 261 to 270 of about 229,786 (319)
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Accounting standards and the economics of standards
Accounting and Business Research, 2008The paper draws on the economics of standards to inform current debates on international accounting standards. It traces the benefits claimed for standards - their contribution to the division of labour, innovation, trust, etc.; and the costs, including entry barriers and compliance costs.
G. Meeks, G. M. Peter Swann
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Accountors, Accountants, and Standard No. 8 [PDF]
Journal of International Business Studies, 1978 This article surveys the reactions of financial executives (accountors) and professional accountants to the Financial Accounting Standards Board's recent pronouncement on foreign currency translation. CPAs were found to be generally supportive of the FASB and the provisions of its controversial standard.
Frederick D S Choi +2 more
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Ecosystem Services: Accounting Standards
Science, 2013In their Research Article “Bringing ecosystem services into economic decision making: Land use in the United Kingdom” (5 July, p. [45][1]), I. J. Bateman et al. demonstrate the importance of considering nonmarket ecosystem services in economic decision-making.
Carl, Obst, Bram, Edens, Lars, Hein
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Standards for Accountability in the Cloud
2015This paper examines the role of standards in the cloud with a particular focus on accountability, in the context of the A4Cloud Project (Accountability for the Cloud). To this end, we first provide a general overview of standards, what they are and how we can categorize them, as illustrated by a few cloud-specific examples.
Alain Pannetrat, Jesus Luna
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The Standard Objection to the Standard Account
Philosophical Studies, 2002What is the relation between a clay statue andthe lump of clay from which it is made? According to the defender of the standardaccount, the statue and the lump are distinct,enduring objects that share the same spatiallocation whenever they both exist. Suchobjects also seem to share the samemicrophysical structure whenever they bothexist.
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SSRN Electronic Journal, 2001
We investigate (1) whether the variation in accounting standards across national boundaries relative to International Accounting Standards (IAS) has an impact on the ability of financial analysts to forecast non‐U.S. firms’ earnings accurately, and (2) whether analyst forecast accuracy changes after firms adopt IAS. IAS are a set of financial reporting
Hollis Ashbaugh, Morton Pincus
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We investigate (1) whether the variation in accounting standards across national boundaries relative to International Accounting Standards (IAS) has an impact on the ability of financial analysts to forecast non‐U.S. firms’ earnings accurately, and (2) whether analyst forecast accuracy changes after firms adopt IAS. IAS are a set of financial reporting
Hollis Ashbaugh, Morton Pincus
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2014
The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards.
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The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards.
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Financial Accounting Standards Board Accounting Standards Codification: Implications for Access
Behavioral & Social Sciences Librarian, 2010On July 1, 2009, the Financial Accounting Standards Board officially adopted the Accounting Standards Codification as the sole source of generally accepted accounting principles.
Janene R. Finley, Wayne E. Finley
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Aiming for Global Accounting Standards
2015Abstract This book provides a historical study of the International Accounting Standards Board (IASB) from 2001 to 2011. During this period, the IASB and its International Financial Reporting Standards (IFRSs) acquired a central position in the practice and regulation of financial reporting around the world.
Camfferman, C., Zeff, S.A.
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The convergence of chinese accounting standards with international accounting standards
La convergence des normes comptables chinoises avec les normes comptables internationales L'objectif de cette étude est de répondre à la question de recherche suivante : quel est l'effet de la convergence des normes IFRS en Chine ? Afin d'atteindre cet objectif, nous cherchons à examiner deux séries de questions, la première est : la ...openaire +1 more source