Results 1 to 10 of about 21,858 (176)

Continued Impact of International Financial Reporting Standards on U.S. Generally Accepted Accounting Principles [PDF]

Journal of Global Awareness, 2020
The milestone outcomes of over a decade of close cooperation between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on the convergence of U.S. Generally Accepted Accounting Principles (U.S.
Sylwia Gornik-Tomaszewski, Victoria Shoaf   +1 more
doaj   +3 more sources

Towards the convergence of accounting treatment for intangible assets [PDF]

Intangible Capital, 2010
This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the ...
Yolanda Ramírez Córcoles
doaj   +2 more sources

The Quality of Accounting Information: Relevance or Value-Relevance?

Asian Journal of Accounting Perspectives, 2019
Research aim: This paper critically evaluates the qualitative characteristics of accounting information that can be drawn from the Financial Accounting Standard Board (FASB)/International Accounting Standard Board (IASB) Conceptual Framework and Value ...
Nasrin Azar, Zarina Zakaria, Noor Adwa Sulaiman   +2 more
doaj   +7 more sources

In principe geregeld, of in de regel principieel? [PDF]

MAB, 2007
Een citaat: ‘The Financial Accounting Standards Board (FASB) strongly and actively supports the internationalization of accounting standards. As part of its mission, the FASB seeks to promote the international comparability of accounting standards ...
Roger Dassen
doaj   +3 more sources

The new generation of the FASBs Conceptual Framework [PDF]

Zeszyty Teoretyczne Rachunkowości, 2023
Purpose: The article presents and comments on the main structures, key approaches, and content of the new conceptual framework promulgated by the Financial Accounting Standards Board (FASB) in December 2021.Methodology/approach: Descriptive-analytical ...
Wojciech Andrzej Nowak
doaj   +1 more source

US GAAP en convergentie met IFRS. Een overzicht van ontwikkelingen sinds Enron en Norwalk. [PDF]

MAB, 2014
In dit artikel worden de ontwikkelingen binnen US GAAP beschreven sinds het Enron-schandaal en de Norwalk-overeenkomst tussen de Amerikaanse Financial Accounting Standards Board (FASB) en de International Accounting Standards Board (IASB).
Ralph ter Hoeven
doaj   +3 more sources

A Framework for Post Implementation Review of Iranian Accounting Standards [PDF]

پژوهش‌های تجربی حسابداری, 2017
Over the last decade, International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have concluded that publication of an exposure draft to ensure the quality of accounting standards would not be enough anymore.
masood gholamzade, ali saghafi
doaj   +1 more source

Why The SEC Is Delaying Adoption of International Financial Reporting Standards [PDF]

, 2013
In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) formally began a process to converge Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS ...
Ehoff, Clemense, Jr., Fischer, Dov
core   +5 more sources

Ontwikkelingen in het conceptual framework [PDF]

MAB, 2013
De International Accounting Standards Board (IASB) heeft recent het conceptual framework-project als kernproject aangemerkt. Het oorspronkelijke Framework for the preparation and presentation of financial statements (framework 1989) was aan een ...
Dick Van Offeren, Joop Witjes, Tim Verdoes   +2 more
doaj   +3 more sources

Did the Accounting for Goodwill Create a Bubble?

The Indonesian Journal of Accounting Research, 2021
This article investigates the accounting standards changes related to business acquisitions and the impact of those changes on the reported goodwill in the past 50 years.
Bingyi Chen, Ariel Markelevich, Irene Guannan Wang   +2 more
doaj   +1 more source