Results 81 to 90 of about 21,858 (176)
Value relevance of troubled debt restructurings and policy implications [PDF]
, 2005 This paper investigates the beneficial economic consequences and market and accounting based valuation effects of troubled debt restructurings (TDR) in financially distressed debtor firms.
Aksu, Mine Hatice
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014 The aim of the paper is to compare the utility of the net income (NI) and of the comprehensive income for the evaluation of financial performance of the company and to verify whether the total comprehensive income (TCI) is more value relevant than the ...
Patrizia Gazzola, Stefano Amelio
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The Critical Aspect on Fair Value Accounting and Its Implication to Islamic Financial Institutions [PDF]
, 2014 Recently, fair value measurement and its implication in accounting standards have been increasing (Ramanna, 2006). One of the important aspects of financial reporting is measurement (Barth, 2007).
Haliding, S. (Safri)
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Should The SEC Adopt International Financial Reporting Standards? [PDF]
, 2011 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 Jr., Clemense, Fischer, Dov
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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
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Accounting history, the accounting historian, and the FASB [PDF]
, 1975 The Financial Accounting Standards Board--a bold new effort in self regulation by the private sector--became the official rule- making body for financial accounting and reporting on July 1, 1973.
Shenkir, William G.
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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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New Accounting Guidance For Business Combinations [PDF]
, 2003 The Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards (SFAS) No. 141 Business Combinations in June 2001. SFAS 141 supersedes Accounting Principles Board (APB) Opinion No.
Cox, Bill D. +2 more
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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
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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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