Results 11 to 20 of about 21,858 (176)
Journal of Applied Business Research (JABR), 2011 The purpose of this study was to apply social-psychological research methods to address an issue of widespread concern in the accounting profession. One of the primary motives underlying the creation of the Financial Accounting Standards Board (FASB) was to increase the credibility of Generally Accepted Accounting Principles (GAAP).
Douglas K. Schneider +2 more
openaire +4 more sources
On the conceptual underpinnings of fair value accounting [PDF]
Economic Horizons, 2017 The metamorphosis of business processes and corporate strategies is rapidly progressing across the globe. The critical role of intangibles in corporate performance is receiving its due recognition.
Jatinder P. Singh
doaj +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
Journal of Economic and Financial Sciences, 2017 In the second part of her research, Sophia Brink again looks at the accounting treatment of credit card rewards programmes. In May 2014 the IASB and the United States Financial Accounting Standards Board (FASB), published IFRS ...
Gideon Els
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Fair value Accounting between the Advocacy and Opposition
مجلة الغري للعلوم الاقتصادية والادارية, 2022 The conceptual framework of the financial reporting for 2018 clearly indicates fair value as one of the alternatives to the accounting measurement in paragraphs (6-12) and from (12-16) as one of the foundations of the accounting measurement.
Zahra Hasan Oleiwi, Ibtihaj I Yaqoob
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Accounting for Leases and the Failure of Convergence [PDF]
Athens Journal of Business & Economics, 2018 The Financial Accounting Standards Board (FASB) in the U.S. and the International Financial Reporting Standards(IASB) commenced a work programme towards convergence and the leasing project was added to their agenda in July 2006.
Roger Hussey
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Enfoque, 2023 Diversas críticas às normas contábeis sobre leasing levaram o International Accounting Standards Board (IASB) e o Financial Accounting Standards Board (FASB) a se unirem em busca de uma solução conjunta por meio de um due process, que culminou com a ...
Agostinho Moura dos Santos +2 more
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Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālī, 2022 Auditor switching has major implications for companies. Understanding the dynamics and determinants of auditor switching is especially important for the stakeholders.
mohammad ostadjafari +4 more
doaj +1 more source
Debt vs. Equity: Accounting for Claims Contingent on Firms' Common Stock Performance with Particular Attention to Employee Compensation Options [PDF]
, 2005 This paper lays out a comprehensive solution to the problem of accounting for claims based the performance of a firm's stock price. The accounting covers employee stock options, stock appreciation rights, put and call options, convertible debt and ...
Ohlson, James A., Penman, Stephen H.
core +2 more sources
BASIC ASPECTS CONCERNING THE SINGLE CONCEPTUAL FRAMEWORK
Studies and Scientific Researches: Economics Edition, 2013 Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB) has ...
Ionela Cristina Breahna Pravat
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