Results 131 to 140 of about 21,910 (158)

A tetranormalization intervention of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB)

Recherches en Sciences de Gestion, 2014
Le but de notre article est de considérer l’application de la tetranormalisation dans les normes comptables du processus de convergence du Conseil des normes de comptabilité financière (FASB) et du Conseil des normes comptables internationale (IASB) en raison des problèmes de convergence récents.
William L. Smith, David M. Boje, Taylor W. Foster III   +2 more
openaire   +3 more sources

Financial Accounting Standards Board (FASB)

2008
exaly   +4 more sources

Financial Accounting Standards Board (FASB)

2018
openaire   +3 more sources

Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

Healthcare financial management : journal of the Healthcare Financial Management Association, 1991
The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards.
M, Garner, W, Grossman
openaire   +1 more source

FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

Healthcare financial management : journal of the Healthcare Financial Management Association, 1989
The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record ...
P L, Grimaldi, J M, Bertko
openaire   +1 more source

FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

Healthcare financial management : journal of the Healthcare Financial Management Association, 1994
The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No.
A, Reinstein, M E, Bayou
openaire   +1 more source

FASB (Financial Accounting Standards Board) proposes changes in not-for-profit reporting.

Healthcare financial management : journal of the Healthcare Financial Management Association, 1993
The Financial Accounting Standards Board (FASB) will soon issue two statements that will have a major impact on not-for-profit financial reporting. The first, entitled Financial Statements of Not-For-Profit Organizations, deals with the form and content of not-for-profit financial statements.
openaire   +1 more source

The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

Employee benefits journal, 1989
The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree
openaire   +1 more source

How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members

Accounting, Organizations and Society, 2018
John Jiang, Isabel Yanyan Wang, Daniel D Wangerin   +2 more
exaly  

Financial Accounting Standards Board (FASB)

2011
openaire   +1 more source