Results 21 to 30 of about 32,028 (226)
Did fair-value accounting contribute to the financial crisis? [PDF]
, 2009 The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least ...
Laux, Christian, Leuz, Christian
core +1 more source
Principle-based versus rule-based accounting standards [PDF]
MAB, 2005 Als gevolg van het Enron-schandaal werd in de Verenigde Staten ferme kritiek geleverd op de rule-based structuur van US-General Accepted Accounting Principles (US-GAAP).
Ralph Ter Hoeven
doaj +3 more sources
GASB Statement No. 31: Why No Controversy? [PDF]
, 2009 Fair value reporting of investments in the financial statements of commercial enterprises is required under FASB Statement No. 115. The standard created much controversy when issued due to provisions that changes in fair values of certain investments ...
Hunt, George L.
core +3 more sources
Qualidade de vida e saúde de idosos no município de Barreiras
Revista Brasileira de Medicina de Família e Comunidade, 2008 A qualidade de vida é um tema que tem ocupado lugar de destaque na discussão sobre a maior sobrevivência da população; esta seria condição individual e/ou coletiva de bem-estar físico e social referenciada aos ideais da sociedade, às condições e aos ...
Luciane Cristina Joia
doaj +1 more source
Revista Contabilidade & Finanças, 2008 Em 2001, o Banco Central do Brasil emitiu a Circular 3.068, determinando a utilização do valor de mercado para avaliar os títulos e valores mobiliários.
Alceu Haruo Fuji
doaj +1 more source
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2021 FASB and IASB have differences in setting the accounting standard for fixed asset. The FASB does not allow firms to restore the asset value that has been written down, while the IASB allow companies to recover the asset values that has been written down.
Andreas Vernando
doaj +1 more source
Revenue Recognition: Current Practice, Historical Abuses and a Possible Solution [PDF]
, 2008 Users of financial statements consider revenue to be a key indicator of financial performance. Thus, proper revenue recognition is important. This paper provides a discussion of revenue recognition principles and practices.
Aronson, Michael
core +1 more source
Redacted Disclosures and Bank Loan Contract Terms
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley +1 more source
FASB: Making Financial Statements Mysterious [PDF]
, 2008 Since the passage of the Sarbanes-Oxley Act in 2002, the Financial Accounting Standards Board has passed rules that it promises will make corporate accounting more transparent.
T. J. Rodgers
core
Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan +3 more
wiley +1 more source