Works matching DE "FINANCIAL Accounting Standards Board"

Results: 1768

The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS.

Published in:

Review of Accounting Studies, 2025, v. 30, n. 2, p. 1500, doi. 10.1007/s11142-024-09851-7

By:

Lin, Steve;
Pownall, Grace;
Sawani, Assma;
Wang, Changjiang

Publication type:

Article

Question: What Are the Key Updates in the FASB Income Tax Disclosure Requirements?

Published in:

Tax Executive, 2025, v. 77, n. 2, p. 60

By:

Alonso, Frances

Publication type:

Article

The Controversies of Accounting for Employee Stock Options: A Historical and Theoretical Review.

Published in:

Journal of Accounting, Business & Management, 2025, v. 32, n. 1, p. 159, doi. 10.31966/jabminternational.v32i1.1233

By:

Xiang Liu;
Yongliang Stanley Han

Publication type:

Article

Improved forming accuracy through controlling localized sheet metal deformation in the friction-assisted stretch bending process.

Published in:

International Journal of Advanced Manufacturing Technology, 2021, v. 116, n. 11/12, p. 3635, doi. 10.1007/s00170-021-07723-x

By:

Xiang, Nan;
Shu, Yiquan;
Wang, Pengyi;
Huang, Tao;
Guo, Xiuhua;
Guo, Junqing;
Chen, Xuewen;
Chen, Fuxiao

Publication type:

Article

Investment Professionals' Preferences Regarding Income Statement Presentation.

Published in:

Journal of Financial Reporting, 2024, v. 9, n. 2, p. 23, doi. 10.2308/JFR-2023-004

By:

Allee, Kristian D.;
Erickson, Devon;
Esplin, Adam;
Yohn, Teri Lombardi

Publication type:

Article

Response to the Financial Accounting Standards Board's Exposure Draft "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)".

Published in:

Journal of Financial Reporting, 2024, v. 9, n. 2, p. 1, doi. 10.2308/JFR-2023-033

By:

Convery, Amanda M.;
Hill, Mary S.;
Vulcheva, Maria I.;
Wangerin, Daniel D.;
Byard, Donal;
Garavaglia, Shannon;
Gee, Kurt H.;
Hope, Ole-Kristian;
Stocken, Phillip C.

Publication type:

Article

The Early Years of the Financial Accounting Foundation and the Financial Accounting Standards Board, 1972 to 1980: The "Special Relationship" with the AICPA.

Published in:

Journal of Financial Reporting, 2018, v. 3, n. 1, p. 127, doi. 10.2308/jfir-52293

By:

Swieringa, Robert J.

Publication type:

Article

The Early Years of the Financial Accounting Foundation and the Financial Accounting Standards Board, 1972 to 1980: The "Special Relationship" with the AICPA.

Published in:

Journal of Financial Reporting, 2018, v. 3, n. 1, p. 117, doi. 10.2308/jfir-52291

By:

Zeff, Stephen A.

Publication type:

Article

Asymmetric Reporting.

Published in:

2016

By:

Wagenhofer, Alfred

Publication type:

Opinion

Comprehensive income disclosure (the case of US companies).

Published in:

Cogent Economics & Finance, 2019, v. 7, n. 1, p. 1, doi. 10.1080/23322039.2019.1674587

By:

Mahmood, Javed;
Mahmood, Irfan;
McMillan, David

Publication type:

Article

Improving students' understanding of the importance of econonmic consequences in standard ....

Published in:

Journal of Education for Business, 1996, v. 72, n. 2, p. 107, doi. 10.1080/08832323.1996.10116836

By:

Ivancevich, Daniel M.;
Ivancevich, S.

Publication type:

Article

The Convergence of U.S. GAAP with IFRS: A Comparative Analysis of Principles-based and Rules-based Accounting Standards.

Published in:

Scholedge International Journal of Business Policy & Governance, 2016, v. 3, n. 5, p. 63, doi. 10.19085/journal.sijbpg030501

By:

Guillaume, Oris;
Pierre, Denel

Publication type:

Article

Intangibles: A Puffing of the Wares?

Published in:

International Journal of Business & Economics, 2019, v. 4, n. 1, p. 9, doi. 10.5281/zenodo.2590667

By:

Pomelnikov, Alex

Publication type:

Article

ARRENDAMENTO MERCANTIL OPERACIONAL: AS MUDANÇAS PROPOSTAS PELOS ORGANISMOS INTERNACIONAIS E SEUS EFEITOS NAS EMPRESAS BRASILEIRAS.

Published in:

Revista Evidenciação Contábil & Finanças, 2013, v. 1, n. 2, p. 22, doi. 10.18405/recfin20130202

By:

de Oliveira Batista, Evaldo Basílio;
Formigoni, Henrique

Publication type:

Article

Mark to Market for Governments.

Published in:

Journal of Government Financial Management, 2010, v. 59, n. 2, p. 16

By:

Metzger, Lawrence

Publication type:

Article

Accountability Has Always Been the Cornerstone of Accounting.

Published in:

Journal of Government Financial Management, 2009, v. 58, n. 3, p. 52

By:

McCall, Sam M.;
Klay, William Earle

Publication type:

Article

A Look Back at 25 Years of High-Quality Standards-Setting.

Published in:

Journal of Government Financial Management, 2009, v. 58, n. 3, p. 26

By:

Bean, David R.

Publication type:

Article

FAF and GASB:Bringing a Foundation of Trust to Investors and Taxpayers.

Published in:

Journal of Government Financial Management, 2009, v. 58, n. 3, p. 16

By:

Brennan, Jack

Publication type:

Article

Tremendous Accountability Opportunities on the Horizon.

Published in:

Journal of Government Financial Management, 2008, v. 57, n. 3, p. 8

By:

Allen, Tom L.

Publication type:

Article

To Converge or Not to Converge?

Published in:

Journal of Government Financial Management, 2008, v. 57, n. 1, p. 14

By:

Payne, Wendy M.;
Ranagan, Julia E.

Publication type:

Article

Benefits & Challenges of Working with Other Standards-Setters.

Published in:

Journal of Government Financial Management, 2008, v. 57, n. 1, p. 10

By:

Attmore, Robert H.;
Mead, Dean Michael;
Betz, Jordan

Publication type:

Article

LOOKING BACK at FASB's Vision for the Future.

Published in:

2014

By:

Orenstein, Edith

Publication type:

Interview

REVENUE RECOGNITION.

Published in:

Financial Executive, 2014, v. 30, n. 3, p. 48

By:

Bloom, Robert;
Kamm, Jacob

Publication type:

Article

Accounting Alternatives Offer Potential Relief For PRIVATE COMPANIES IN 2013 YEAR END REPORTING.

Published in:

Financial Executive, 2014, v. 30, n. 1, p. 20

By:

Schofield, Kirsten

Publication type:

Article

ACCOUNTING REVENUE GOVERNANCE.

Published in:

Financial Executive, 2013, v. 29, n. 10, p. 26

By:

Fazio, Peter;
Johnson, Jeff

Publication type:

Article

Proposed New Lease Rules: What Now?

Published in:

Financial Executive, 2013, v. 29, n. 9, p. 11

By:

DAVIS, BETTY F.

Publication type:

Article

FASB Issues First New Private Company Proposals for Comment.

Published in:

Financial Executive, 2013, v. 29, n. 8, p. 3

By:

Evans, L. Charles

Publication type:

Article

Revene Recognition Realized.

Published in:

Financial Executive, 2013, v. 29, n. 8, p. 3

By:

Cheney, Glenn Alan

Publication type:

Article

New Lease Accounting Proposal: What it Means and What Companies Can Do to Prepare.

Published in:

Financial Executive, 2013, v. 29, n. 6, p. 11

By:

DAY, RICK;
STUART, RICH

Publication type:

Article

The Chairs Comment.

Published in:

2013

By:

Heffes, Ellen M.

Publication type:

Interview

FASB Hits the BIG Four-0.

Published in:

Financial Executive, 2013, v. 29, n. 5, p. 34

By:

Cheney, Glenn Alan

Publication type:

Article

RUSSELL GOLDEN NAMED TO SUCCEED LESLIE SEIDMAN AS CHAIR.

Published in:: Financial Executive, 2013, v. 29, n. 5, p. 12
Publication type:: Article

FASB, IASB RELEASE EXPOSURE DRAFT ON LEASE ACCOUNTING.

Published in:: Financial Executive, 2013, v. 29, n. 5, p. 7
Publication type:: Article

FASB Anniversary and More on the Regulatory/Accounting Front for Financial Executives.

Published in:

Financial Executive, 2013, v. 29, n. 5, p. 4

By:

Hollein, Marie N.

Publication type:

Article

Accounting for Leasing Transactions.

Published in:

Financial Executive, 2013, v. 29, n. 3, p. 19

By:

MEYER, KYLE

Publication type:

Article

FEI Continues Expanding Its Global Presence.

Published in:

Financial Executive, 2013, v. 29, n. 3, p. 6

By:

Hollein, Marie N.

Publication type:

Article

FASB Proffers a Framework for Disclosures...Preparers are Skeptical.

Published in:

Financial Executive, 2013, v. 29, n. 2, p. 13

By:

Cheney, Glenn Alan

Publication type:

Article

Goodwill Impairment Testing Post-Financial Crisis.

Published in:

Financial Executive, 2012, v. 28, n. 10, p. 27

By:

Franceschi, Greg;
Chang, Jouky

Publication type:

Article

Opinions Mixed on FASB Framework for Private Company Financial Reporting.

Published in:

Financial Executive, 2012, v. 28, n. 10, p. 13

By:

CHENEY, GLENN ALAN

Publication type:

Article

Are CFOs Better Served with Principles-Based Accounting Standards?

Published in:

Financial Executive, 2012, v. 28, n. 8, p. 24

By:

Illiano, Gary

Publication type:

Article

FEI Member Larry Salva Appointed to FASB's EITF; FEI Member George Beckwith Appointed to FAF's PCC.

Published in:

Financial Executive, 2012, v. 28, n. 8, p. 14

By:

Low, Jim

Publication type:

Article

The State of Major FASB IASB Convergence Projects.

Published in:

Financial Executive, 2012, v. 28, n. 7, p. 24

By:

Garmong, Sydney K.

Publication type:

Article

FASB Invites Comments on New Disclosure Framework.

Published in:

Financial Executive, 2012, v. 28, n. 7, p. 9

By:

Alan Cheney, Glenn

Publication type:

Article

Coming Soon: Private Company Accounting Standards.

Published in:

Financial Executive, 2012, v. 28, n. 6, p. 14

By:

CHENEY, GLENN ALAN

Publication type:

Article

Fair Value is Unfair.

Published in:: 2012
Publication type:: Opinion

All Leases Aren't Created Equal.

Published in:: Financial Executive, 2012, v. 28, n. 4, p. 13
Publication type:: Article

Accounting for Change: Managing Complex Technical Challenges.

Published in:: Financial Executive, 2012, v. 28, n. 3, p. 13
Publication type:: Article

Private Company Accounting Standards: New Road or Same Old Path?

Published in:: Financial Executive, 2012, v. 28, n. 2, p. 14
Publication type:: Article

FASB's Consolidation Exposure Draft ... Explained.

Published in:: Financial Executive, 2012, v. 28, n. 1, p. 14
Publication type:: Article

Revenue Recognition: Comment Letters Help Shape Future Guidance.

Published in:: Financial Executive, 2011, v. 27, n. 8, p. 30
Publication type:: Article