Exploring the Pattern of Financial Reporting Complexity: A Grounded Theory Approach [PDF]
مطالعات تجربی حسابداری مالیThe purpose of financial reporting is to present commercial realities. Meanwhile, there is growing concern about the complexities involved in financial reporting.
Pouyan Mohammadi +2 more
doaj +1 more source
A Clock, A Stopwatch, and A Looking Glass. The Timeliness of the FASB\u27s Due Process: Is It Really Meeting Our Needs? [PDF]
, 2004 The Financial Accounting Standards Board (FASB) was established in 1973 in response to an increased demand in organized accounting standards set by an independent full-time board.
Hamby, Alison
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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.
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Variable Considerations in ASC 606, Earnings Management and Business Continuity during Crisis
International Journal of Financial StudiesThe Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, “Revenue from Contracts with Customers”, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to ...
Mohammed M. Yassin +4 more
doaj +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.
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Companies and professional boards’ reactions to new M&A accounting in the USA [PDF]
, 2005 Following G4+1 recommendations issued after a meeting in 1998, the Financial Accounting Standards Board (FASB) reshaped dramatically in 2001 the accounting for business combinations, which had remained unchanged for thirty years in the USA.
Crowther, David, Ribeiro, Humberto
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De la genèse du nouveau Conseil National de la Comptabilité (2007) : un cas d’isomorphisme institutionnel ?. [PDF]
Cet article propose une interprétation de la réforme du dispositif français de normalisation initiée par le décret n° 2007-629 du 27 avril 2007 relatif au Conseil National de la Comptabilité (CNC). Cette réforme, si elle menée à son terme, doit déboucher
Colasse, Bernard, Pochet, Christine
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The impact of amortization of gene therapies funding on the results and conclusions of CEMs and BIMs. [PDF]
J Mark Access Health Policy, 2023 Polek H +5 more
europepmc +1 more source
Study on the Conceptual Framework for Financial Reporting from the Fair Value Perspective [PDF]
, 2015 财务报告概念框架是连接会计理论和会计准则的桥梁，被视为构建会计准则体系的基础和方向。全球两大会计准则制定机构美国财务会计准则委员会（FASB）和国际会计准则理事会（IASB）现有概念框架的绝大部分内容，是在以历史成本为主导的背景下制定的，随着公允价值会计的推广运用，概念框架变得支离破碎，越来越不能解释和指导现行会计实务，急需重构或修订。 考虑到公允价值会计将持续推进并极有可能成为未来主要会计模式，将对会计准则体系产生重大而深远的影响，本文选取公允价值会计这一独特视角 ...
黄晓
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Information about R&D and companies valuation. The case of the automotive industry in the United States of America and United Kingdom [PDF]
, 2012 Los Principios de Contabilidad Generalmente Aceptados en EE.UU. requieren del tratamiento como gasto de las inversiones de I+D. Sin embargo, las Normas Internacionales de Información Financiera permiten su capitalización siempre y cuando se cumplan ...
Camúñez Ruiz, José Antonio +2 more
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