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Summaries for the 30th Annual TEI-SJSU High Technology Tax Institute [PDF]
, 2015 Liu, Chenglei, Yue, Amy, Zhou, Ryan
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The FASB's Dissenting Opinions
Accounting Horizons, 2015SYNOPSIS This paper provides a commentary on the results of a content analysis of dissenting opinions in Financial Accounting Standards Board (FASB) standards. During 1973 to 2009 the FASB issued 171 financial accounting standards. Half of these standards contained dissenting opinions.
Michael E. Bradbury, Julie A. Harrison
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The Bell Journal of Economics, 1981
In 1975 the Financial Accounting Standards Board and the Securities and Exchange Commission banned the deferral (capitalization) method of reporting R&D expenditures for financial statements. The prohibition against deferral mainly affected small companies. To determine whether there was any justification for a concern about the consequent reduction of
Bertrand Horwitz, Richard Kolodny
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In 1975 the Financial Accounting Standards Board and the Securities and Exchange Commission banned the deferral (capitalization) method of reporting R&D expenditures for financial statements. The prohibition against deferral mainly affected small companies. To determine whether there was any justification for a concern about the consequent reduction of
Bertrand Horwitz, Richard Kolodny
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International Journal of Commerce and Management, 1995
This note reports the results of a survey sent to chief financial officers of the 250 largest U.S.‐based multinational types of exchange risk exposures concern CFOs and the techniques they use for hedging exchange rate risks.
Merlin N. Johnson +4 more
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This note reports the results of a survey sent to chief financial officers of the 250 largest U.S.‐based multinational types of exchange risk exposures concern CFOs and the techniques they use for hedging exchange rate risks.
Merlin N. Johnson +4 more
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Institutional legitimacy and the FASB
Journal of Accounting and Public Policy, 1984Abstract A spectre, Demski's Impossibility Theorem, has stalked the classrooms and seminars of accounting academia for over a decade. After noting the reasons that make Demski's Impossibility Theorem largely irrelevant to assessment of the legitimacy of a real world institutional process like the FASB, this paper assesses the legitimacy of the FASB ...
Steven B. Johnson, David Solomons
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Revue d'économie financière, 1997
The outlook of FASB 1996 has been a very difficult year for the FASB (the American Financial Accounting Standards Board) because of many reasons. To begin with, at national level it has been criticized for being too lenient as regards American companies and then, at international level, its leadership is gradually losing ground and being ...
Dufils, Pierre, Lopater, Claude
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The outlook of FASB 1996 has been a very difficult year for the FASB (the American Financial Accounting Standards Board) because of many reasons. To begin with, at national level it has been criticized for being too lenient as regards American companies and then, at international level, its leadership is gradually losing ground and being ...
Dufils, Pierre, Lopater, Claude
openaire +2 more sources