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The FASB and the EITF: Partners or competitors?
Journal of Accounting Education, 1990Abstract This article examines the relationship between the Financial Accounting Standards Board (FASB) and the Emerging Issues Task Force (EITF): Partners or competitors? It was concluded that the FASB and EITF are partners. This conclusion was based on an analysis of the FASB-EITF relationship.
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The FASB at 25: A critical appraisal
Journal of Corporate Accounting & Finance, 1998It has been 25 years since the FASB was founded. The authors believe it's time to evaluate the Board's work — and ask tough questions about its future. © 1998 John Wiley & Sons, Inc.
Jan Sweeny, Varda Yaari
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DERIVATIVES AND THE FASB: VISIBILITY AND TRANSPARENCY?
Critical Perspectives on Accounting, 2003Abstract In June 1998, the Financial Accounting Standards Board issued its Statement No. 133 addressing the accounting for derivative instruments and for hedging activities. This Statement addresses old issues regarding the way companies report their activities in derivatives and how those instruments are used to hedge some types of risks.
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Healthcare financial management : journal of the Healthcare Financial Management Association, 2004
The provisions of SFAS Nos. 145,146, and 132 (revised), which all became effective before June 30, 2004, should provide important guidelines for many types of healthcare organizations that engage in certain debt refinancing, sale-leaseback transactions, and exit and disposal activities, as well as those that offer pension and postretirement employee ...
Alan, Reinstein, Cathleen L, Miller
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The provisions of SFAS Nos. 145,146, and 132 (revised), which all became effective before June 30, 2004, should provide important guidelines for many types of healthcare organizations that engage in certain debt refinancing, sale-leaseback transactions, and exit and disposal activities, as well as those that offer pension and postretirement employee ...
Alan, Reinstein, Cathleen L, Miller
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Constitutional changes in the FASB: A note
Public Choice, 1988Notwithstanding the normative basis of BT's theory of constitutions, this note shows that it has descriptive power. A key change in the constitution of the U.S. accounting standard-setting body was examined. It was found that an exogenous shock to an organization in apparent equilibrium led to an offsetting change in constitutional variables, in the ...
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A Year of Challenge and Change for the FASB
Accounting Horizons, 2003There was once a time, not so many years ago when accounting could be thought of as an essentially nonpolitical subject. So wrote Professor David Solomons in a 1978 Journal of Accountancy article entitled "The Politicization of Accounting." In that article, Solomons argued forcefully--and I believe persuasively--for neutrality in financial reporting ...
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Roundtable: Is FASB making the grade?
Journal of Corporate Accounting & Finance, 1991AbstractAlthough responsible for certain accounting standards that some of its constituents “love to hate,” the Financial Accounting Standards Board (FASB) has already outlasted its predecessor, the Accounting Principles Board, by five years. Recently FASB has faced criticism from both preparers and users of financial statements, leading many to wonder
Merlin L. Alper +3 more
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The FASB—Eliminator of “Managed Earnings”?
Financial Analysts Journal, 1979(1979). The FASB—Eliminator of “Managed Earnings”? Financial Analysts Journal: Vol. 35, No. 2, pp. 72-76.
Dean E. Graber, Bill D. Jarnagin
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Accounting Horizons, 2022
SYNOPSIS In recent years, the FASB has concerned itself with simplification of accounting standards, rather than prioritizing the improvement of financial reporting for the benefit of investors. While companies grow more complex and larger, and place more investments in intangible assets, financial reporting has not kept pace.
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SYNOPSIS In recent years, the FASB has concerned itself with simplification of accounting standards, rather than prioritizing the improvement of financial reporting for the benefit of investors. While companies grow more complex and larger, and place more investments in intangible assets, financial reporting has not kept pace.
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Do the FASB's Standards Add Shareholder Value?
SSRN Electronic Journal, 2016ABSTRACT We examine the cost-effectiveness, from the shareholders' perspective, of the accounting standards issued by the FASB during 1973–2009. We evaluate (1) the stock market reactions of firms affected by the standards surrounding events that changed the standard's probability of issuance; and (2) whether the market reactions are ...
Urooj Khan +3 more
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