Works matching DE "EXPOSURE drafts"

Results: 207

How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases.

Published in:

Journal of Financial Reporting, 2018, v. 3, n. 1, p. 93, doi. 10.2308/jfir-52232

By:

Kabir, Humayun;
Rahman, Asheq

Publication type:

Article

Chronology of Significant Developments in the Establishment of Accounting Principles in the United States, 1926--1972.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 1, p. 217, doi. 10.2307/2490230

By:

ZEFF, STEPHEN A.

Publication type:

Article

An Empirical Study of Support for APB Opinion No. 16.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 1, p. 200, doi. 10.2307/2490228

By:

BRENNER, VINCENT C.;
SHUEY, RONALD E.

Publication type:

Article

Disclosure of Changes in Accounting Methods.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 1, p. 209, doi. 10.2307/2490229

By:

CARPENTER, CHARLES G.;
STRAWSER, ROBERT H.

Publication type:

Article

An institutional theory perspective on the UK's Private Finance Initiative (PFI) accounting standard setting process.

Published in:

Public Management Review, 2005, v. 7, n. 1, p. 69, doi. 10.1080/1471903042000339428

By:

Khadaroo, M Iqbal

Publication type:

Article

Accounting for Financial Analysis.

Published in:

Financial Analysts Journal, 1982, v. 38, n. 3, p. 21

By:

Norby, William C.

Publication type:

Article

Accounting for Financial Analysis.

Published in:

Financial Analysts Journal, 1982, v. 38, n. 2, p. 22

By:

Norby, William C.;
Vancil, Richard F.

Publication type:

Article

Accounting for Financial Analysis.

Published in:

Financial Analysts Journal, 1980, v. 36, n. 6, p. 16

By:

Norby, William C.

Publication type:

Article

Accounting for Financial Analysis.

Published in:

Financial Analysts Journal, 1980, v. 36, n. 1, p. 16

By:

Norby, William C.

Publication type:

Article

What is a Convertible Debenture? A Review of the Literature in the U.S.A.

Published in:

Abacus, 1978, v. 14, n. 2, p. 171, doi. 10.1111/j.1467-6281.1978.tb00066.x

By:

Clancy, Donald K.

Publication type:

Article

International Accounting Compromises: The Case of Consolidation Accounting.

Published in:

Abacus, 1978, v. 14, n. 2, p. 97, doi. 10.1111/j.1467-6281.1978.tb00060.x

By:

Walker, R. G.

Publication type:

Article

Analysing the performance of nonlisted real estate funds: a panel data analysis.

Published in:

Applied Economics, 2013, v. 45, n. 14, p. 1777, doi. 10.1080/00036846.2011.637898

By:

Fuerst, Franz;
Matysiak, George

Publication type:

Article

Stock Market Sensitivity to U.K. Firms' Pension Discounting Assumptions.

Published in:

Risk Management & Insurance Review, 2007, v. 10, n. 2, p. 221, doi. 10.1111/j.1540-6296.2007.00116.x

By:

Klumpes, Paul J. M.;
McMeeking, Kevin

Publication type:

Article

Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49.

Published in:

International Journal of Public Administration, 2015, v. 38, n. 4, p. 311, doi. 10.1080/01900692.2015.999605

By:

Bisogno, Marco;
Santis, Serena;
Tommasetti, Aurelio

Publication type:

Article

The Editor Comments.

Published in:

2006

By:

Hansen, Fay

Publication type:

Editorial

THE IMPACT OF THE STATEMENT OF GAAP FOR SME'S IN SOUTH AFRICA.

Published in:

Studia Universitatis Babes-Bolyai, Negotia, 2011, v. 2, p. 3

By:

Buys, Peter;
Schutte, Danie

Publication type:

Article

IASB WELCOMES FASB RELEASES.

Published in:

Strategic Finance, 2004, v. 85, n. 7, p. 19

By:

Barlas, Stephen;
Levey, Jerry;
Thompson, Lance;
Verschoor, Curt;
Williams, Kathy

Publication type:

Article

FASB Issues Exposure Drafts to Support Global Accounting Standards.

Published in:

Strategic Finance, 2004, v. 85, n. 7, p. 19

By:

Barlas, Stephen;
Levey, Jerry;
Thompson, Lance;
Verschoor, Curt;
Williams, Kathy

Publication type:

Article

IMA's Financial Reporting Committee: Your Voice to the Profession.

Published in:

Strategic Finance, 2003, v. 85, n. 6, p. 6

By:

Wallin, Kim R.

Publication type:

Article

FASB DELAYS STOCK RULING.

Published in:

Strategic Finance, 2003, v. 85, n. 4, p. 19

By:

Barlas, Stephen;
Thompson, Lance;
Verschoor, Curt;
Williams, Kathy

Publication type:

Article

George Batavick Named to FASB.

Published in:

Strategic Finance, 2003, v. 85, n. 2, p. 19

By:

Williams, Kathy

Publication type:

Article

Financial Information and Rational Irrationality.

Published in:

Journal of Financial Service Professionals, 2011, v. 65, n. 1, p. 15

By:

Wagoner, Joel

Publication type:

Article

IAS 12 Exposure Draft -- International Reporting Standard on Income Tax.

Published in:: Tax Executive, 2009, v. 61, n. 5, p. 375
Publication type:: Article

An Early Implementation Guide to Accounting for Uncertain Tax Positions.

Published in:

Tax Executive, 2006, v. 58, n. 2, p. 114

By:

Sellner, Mark A.

Publication type:

Article

Uncertain about Financial Reporting Obligations for Taxes? TEI Seminar Fills the Bill.

Published in:: Tax Executive, 2005, v. 57, n. 4, p. 316
Publication type:: Article

Business Combinations: Convergence and Fair Value.

Published in:

Review of Business, 2007, v. 28, n. 1, p. 25

By:

Badawi, Ibrahim M.;
Dorata, Nina T.

Publication type:

Article

Perceptions of Accounting Faculty Regarding Proposed Changes in the CPA Examination.

Published in:

Issues in Accounting Education, 1988, v. 3, n. 2, p. 409

By:

Sedaghat, Ali M.;
Martin Jr., Charles L.

Publication type:

Article

GASB Proposals Would Significantly Improve OPEB Reporting.

Published in:

Journal of Government Financial Management, 2014, v. 63, n. 2, p. 10

By:

Vaudt, David A.

Publication type:

Article

ACCOUNTING POLICIES FOR EXCHANGE GAINS AND LOSSES ON LONG-TERM MONETARY ITEMS.

Published in:

Accounting & Finance, 1985, v. 25, n. 2, p. 19, doi. 10.1111/j.1467-629X.1985.tb00138.x

By:

Eddey, Peter H.

Publication type:

Article

An Investigation of the Price and Trading Reactions to the Issuance of SFAS No. 52.

Published in:: Journal of Accounting, Auditing & Finance, 1991, v. 6, n. 1, p. 48, doi. 10.1177/0148558X9100600104
Publication type:: Article

Did SFAS No. 19 Lead to Oil and Gas Company Mergers?

Published in:

Journal of Accounting, Auditing & Finance, 1983, v. 6, n. 4, p. 285

By:

Garsombke, H. Perrin;
Allen, Gary

Publication type:

Article

INSURANCE ACCOUNTING GETS EXCITING!(AGAIN).

Published in:

Journal of the Australian & New Zealand Institute of Insurance & Finance, 2010, v. 33, n. 1, p. 34

By:

Ruiz, Paul

Publication type:

Article

Why did preparers lobby to the IASB's pension accounting proposals?

Published in:

Accounting Forum, 2015, v. 39, n. 4, p. 268, doi. 10.1016/j.accfor.2015.09.002

By:

Chircop, Justin;
Kiosse, Paraskevi Vicky

Publication type:

Article

Another step towards full fair value accounting for financial instruments.

Published in:

Accounting Forum, 2004, v. 28, n. 2, p. 167, doi. 10.1016/j.accfor.2003.12.001

By:

Hernández Hernández, Francisco Gabriel

Publication type:

Article

International Firm Lobbying and ED 8 Operating Segments.

Published in:

Australian Accounting Review, 2011, v. 21, n. 2, p. 154, doi. 10.1111/j.1835-2561.2011.00132.x

By:

Katselas, Dean;
Birt, Jacqueline;
Xin Hao Kang

Publication type:

Article

Direct or Indirect Cash Flow Statements?

Published in:

Australian Accounting Review, 2011, v. 21, n. 2, p. 124, doi. 10.1111/j.1835-2561.2011.00130.x

By:

Bradbury, Michael

Publication type:

Article

Financial Reporting in the 1990s and Beyond: An Executive Summary.

Published in:: Financial Analysts Journal, 1992, v. 48, n. 6, p. 21, doi. 10.2469/faj.v48.n6.21
Publication type:: Article

Tax & Accounting Update.

Published in:: CPA Journal, 2018, v. 88, n. 1, p. 21
Publication type:: Article

Levels of Assurance under the SSAEs.

Published in:

CPA Journal, 2014, v. 84, n. 7, p. 50

By:

Lambert, Joyce C.

Publication type:

Article

Protecting Client Confidentiality When Responding to a Suspected Illegal Act.

Published in:

CPA Journal, 2014, v. 84, n. 4, p. 68

By:

Eickemeyer, John H.;
Love, Vincent J.

Publication type:

Article

New Publication Process for ISSAIs Approved.

Published in:: International Journal of Government Auditing, 2009, v. 36, n. 2, p. 24
Publication type:: Article

Measuring Financial Stress on State and Local Governments.

Published in:

CPA Journal, 2009, v. 79, n. 10, p. 38

By:

Ghany, Khaled Abdel

Publication type:

Article

Fair Value's 'How' Meets 'When.'.

Published in:

CPA Journal, 2009, v. 79, n. 8, p. 26

By:

Kang Cheng

Publication type:

Article

Changes Proposed Under the FASB Exposure Draft on Earnings Per Share.

Published in:

CPA Journal, 2009, v. 79, n. 5, p. 42

By:

Englard, Baruch

Publication type:

Article

The Proposed Conceptual Framework.

Published in:

CPA Journal, 2008, v. 78, n. 11, p. 6

By:

Moehrle, Stephen R.;
Reynolds-Moehrle, Jennifer A.

Publication type:

Article

International Standards for Small and Medium-Sized Entities.

Published in:

CPA Journal, 2007, v. 77, n. 10, p. 38

By:

Epstein, Barry Jay;
Jermakowicz, Eva K.

Publication type:

Article

Understanding Consolidation.

Published in:

CPA Journal, 2007, v. 77, n. 4, p. 22

By:

Shortridge, Rebecca Toppe;
Smith, Pamela A.

Publication type:

Article

Implications of the Joint FASB and IASB Proposal on Accounting for Business Combinations.

Published in:

CPA Journal, 2007, v. 77, n. 4, p. 16

By:

Smith, Pamela A.;
Saemann, Georgia

Publication type:

Article

Guidance for Smaller Public Companies Reporting on Internal Controls.

Published in:

CPA Journal, 2006, v. 76, n. 9, p. 22

By:

Campbell, David R.;
Campbell, Mary V.

Publication type:

Article

In-Process R&D in Business Acquisitions.

Published in:

CPA Journal, 2006, v. 76, n. 8, p. 58

By:

Slavin, Nathan S.;
Khan, Abu Ryan

Publication type:

Article