Results 181 to 190 of about 32,028 (226)

The FASB and Accounting for Economic Reality

Accounting and the Public Interest, 2006
The proposal by the Financial Accounting Standards Board (FASB) in 2002 to produce principles-based accounting standards is an explicit commitment to use its conceptual framework to improve financial accounting. In effect, it is a proposal to assist accounting for economic reality.
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FASB Revises Definition of a Business

Journal of Corporate Accounting & Finance, 2017
When the Financial Accounting Standards Board (FASB) issued FAS 141R in 2007, it redefined what constitutes a business for financial reporting purposes. In doing so, the FASB decided that the previous definition of a business was too narrow. Accordingly, “the FASB decided to expand the definition of a business combination to include all transactions or
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Voting Rules for the FASB

Journal of Accounting, Auditing & Finance, 1996
Thomas D. Fields, Ronald R. King
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FASB's Simplification Initiative

Journal of Corporate Accounting & Finance, 2015
Oscar J. Holzmann, Paul Munter
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ACCOUNTING HISTORY, THE ACCOUNTING HISTORIAN, AND THE FASB

Accounting Historians Journal, 1975
The Financial Accounting Standards Board a "bold new effort" in self regulation by the private sector became the official rulemaking body for financial accounting and reporting on July 1, 1973. The Wheat Report, Establishing Financial Accounting Standards, which led to the formation of the FASB was based, in part, upon an historical study of the rule ...
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FASB/FASB plans for new standards during 1998

Journal of Corporate Accounting & Finance, 1998
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Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?

Journal of Accounting Research, 2023
Matthew Kubic
exaly  

FASB/FASB prepares to move forward on agenda items

Journal of Corporate Accounting & Finance, 1998
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Recent FASB staff positions

Journal of Corporate Accounting & Finance, 2008
Elaine Henry, Oscar J. Holzmann, Ya‐wen Yang   +2 more
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FASB/GAAP—international convergence

Journal of Corporate Accounting & Finance, 2004
Oscar J. Holzmann, Tom Robinson
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