Results 61 to 70 of about 21,858 (176)
IFRS and US GAAP convergence in the area of borrowing costs
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2009 An agreement from Norwalk was issued in September 2002 on the basis of negotiations of Financial Accounting Standards Board (FASB) a International Accounting Standards Board (IASB) for the elimination of restrictions in the form of two different systems ...
Hana Bohušová
doaj +1 more source
Measuring Operations: An Analysis of the Financial Statements of U.S. Private Colleges and Universities [PDF]
, 2003 As events in the business sector have highlighted, companies can play by the rules and yet produce misleading financial statements. This study examines the nongovernmental organizations that provide a substantial portion of higher education in the United
Elizabeth K. Keating +3 more
core +1 more source
R&D Disclosures and Informativeness of Future Earnings
Abacus, Volume 61, Issue 4, Page 897-960, December 2025.This study examines the effect of research and development (R&D)‐related disclosures on the informativeness of share prices about future earnings. Considering the importance of R&D to companies, but mindful of its inherently uncertain nature, R&D disclosure is an important source of information for investors to assess the future prospects of the firm ...
Francesco Mazzi +3 more
wiley +1 more source
Contabilidad y Auditoría, 2012 En el presente trabajo se trata la calidad de la información contable, especialmente desde el punto de vista de las mediciones monetarias que brindan los estados contables publicados siguiendo estándares de aceptación generalizada.
ALEJANDRO AGUSTÍN BARBEI
doaj
Conjecturas acerca da adoção da mensuração a valor justo no Brasil
Revista Contemporânea de Contabilidade, 2008 A discussão acerca da relevância versus confiabilidade da informação é um dos assuntos mais debatidos na contabilidade. Longe de ser consenso entre a comunidade contábil, a mensuração a valor justo objetiva fornecer uma visão mais realista da situação ...
Fernando Dal-Ri Murcia +3 more
doaj +1 more source
The nature and diversity of governmental activities [PDF]
In this article, I discuss the Governmental Accounting Standards Board (GASB), which establishes accounting standards for state and local governmental units and which is a sister organization of the Financial Accounting Standards Board (FASB).
Marilena Zuca
core
Próxima NIIF 15: 'Los ingresos de los contratos con los clientes' [PDF]
, 2015 Los dos principales emisores de normas internacionales de información financiera, el International Accounting Standards Board (IASB) y el Financial Accounting Standards Board (FASB) de los EUA han emitido, a finales del pasado mes de mayo y ...
Rodríguez García, Ferran
core
The Value-Relevance Of The Cumulative Effect Reporting Method: Some Evidence In Support Of FAS 154 [PDF]
, 2009 The Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 154 (FAS 154), Accounting Changes and Error Corrections replacement of APB Opinion No. 20 and FASB Statement No. 3 (FASB 2005).
Kohlmeyer, III, James M. +2 more
core +2 more sources
Practical Expedients—A Valid Tool in IFRS Standard‐setting?
Abacus, Volume 61, Issue 4, Page 1052-1109, December 2025.The International Accounting Standards Board (IASB) has introduced simplified accounting choices, so‐called ‘practical expedients’, in International Financial Reporting Standards (IFRS). These practical expedients permit preparers to deviate from IFRS principles when accounting for economic events.
Niclas Hellman +3 more
wiley +1 more source
International Convergence of Accounting Standards-Perspectives from the FASB on Challenges and Opportunities [PDF]
, 2005 Convergence of international accounting standards is not a new initiative at the Financial Accounting Standards Board (FASB or Board); in fact, the FASB has pursued international convergence for almost half of its more than thirty year existence.\u27 ...
Herz, Robert H., Petrone, Kimberley R.
core +1 more source