Results 291 to 300 of about 1,303,766 (318)

Response to the Financial Accounting Standards Board's "Proposed Accounting Standards Update-Government Grants (Topic 832): Accounting for Government Grants by Business Entities"

Journal of Financial Reporting
ABSTRACT This paper summarizes a comment letter we submitted to the Financial Accounting Standards Board in March 2025 in response to its Proposed Accounting Standards Update on accounting for government grants by business entities.
Rosemond Desir, Ryan Hess, Michael Iselin, Ray Pfeiffer, George W. Ruch, Christian Stadler   +5 more
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A Comprehensive Review of the Evolution of Accounting Standards for State and Local Government Pensions and Other Postemployment Benefits in The United States

Accounting Historians Journal, 2019
Both the business media and the popular press have emphasized the underfunding problems associated with pension funds that are set aside for state and local government workers, a group that also includes teachers and professors at state-affiliated ...
D. L. Flesher, Craig Foltin, G. Previts, M. Stone   +3 more
semanticscholar   +1 more source

Can government accountability be enhanced with international financial reporting standards?

Public Money & Management, 2010
International financial reporting standards seek to enrich governments' financial statements to meet financial information requirements under NPM. This article examines the usefulness of international accounting standards in terms of meeting the information needs for financial accountability, analysing their impact on audits.
Andrés Navarro-Galera, Manuel Pedro Rodríguez-Bolívar   +1 more
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Accounting Standard-Setting Institutions and the Governance of Incomplete Contracts

Journal of Accounting, Auditing & Finance, 1994
“A constant problem of the accounting profession lies in the development of procedures to keep pace with changing economic conditions.” Charles Couchman, President, American Institute of Accountants, 1932.1 “New and extremely difficult problems are constantly arising in the wake of innovative business techniques.” The Wheat Committee, 1972.2 “The ...
Ronald King, Gregory Waymire
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Accounting Information in Corporate Governance: Implications for Standard Setting

The Accounting Review, 2019
ABSTRACT Accounting standards are crucially relevant in the context of the use of accounting information in corporate governance. Notwithstanding highly liquid capital markets, large and small shareholders, many activist shareholders, sophisticated analysts, vigilant press reporters, and a vibrant litigious environment, corporate ...
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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
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Enforcement of Accounting Standards and Changes in Corporate Governance

SSRN Electronic Journal, 2015
This paper investigates (1) whether the corporate governance of firms with erroneous financial reporting differs systematically from that of non-error firms and (2) whether error detection is followed by improvements in the corporate governance of error firms. I apply a difference-in-differences approach on a matched sample from Germany. In contrast to
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Country-level governance, accounting standards, and tax avoidance: a cross-country study

Asian Review of Accounting, 2019
Purpose The purpose of this paper is to examine the impact of country-level governance and accounting standards on corporate tax avoidance. Design/methodology/approach This paper is an empirical work using a sample of listed companies from 36 ...
T. Zeng
semanticscholar   +1 more source

Reforming corporate governance through new accounting standards: The case of fair value accounting

Academy of Management Proceedings, 2018
Corporate governance is increasingly re-modeled on basis of finance theory, and the most recent tendency to impose market-based pricing of corporate activities is to displace transaction-based acco...
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Suggestions for reforming the governance of global accounting standards [PDF]

, 2011
Public authorities overseeing the International Financial Reporting Standards (IFRS) Foundation, through the Monitoring Board in place sinceearly 2009, should encourage the Foundation to make itself more directlyaccountable to the global investment community.
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