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Journal Articles

Accounting for Revenues: A Framework for Standard Setting

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American Accounting Association's Financial Accounting Standards Committee (AAA FASC):, James A. Ohlson, Stephen H. Penman, Yuri Biondi, Robert J. Bloomfield, Jonathan C. Glover, Karim Jamal, Eiko Tsujiyama
Journal: Accounting Horizons
Accounting Horizons (2011) 25 (3): 577–592.
https://doi.org/10.2308/acch-50027
Published: 01 September 2011
View articletitled, Accounting for Revenues: A Framework for Standard Setting
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Journal Articles

Response to the Financial Accounting Standards Board’s and the International Accounting Standards Board’s Joint Discussion Paper Entitled Preliminary Views on Revenue Recognition in Contracts with Customers

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American Accounting Association’s Financial Accounting Standards Committee (AAA FASC), Robert H. Colson, Robert Bloomfield, Theodore E. Christensen, Karim Jamal, Stephen Moehrle, James Ohlson, Stephen Penman, Thomas Stober, Shyam Sunder, Ross L. Watts
Journal: Accounting Horizons
Accounting Horizons (2010) 24 (4): 689–702.
https://doi.org/10.2308/acch.2010.24.4.689
Published: 01 December 2010
View articletitled, Response to the Financial Accounting Standards Board’s and the International Accounting Standards Board’s Joint Discussion Paper Entitled Preliminary Views on Revenue Recognition in Contracts with Customers
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Journal Articles

A Framework for Financial Reporting Standards: Issues and a Suggested Model

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American Accounting Association’s Financial Accounting Standards Committee (AAA FASC), James A. Ohlson, Stephen Penman, Robert Bloomfield, Theodore E. Christensen, Robert Colson, Karim Jamal, Stephen Moehrle, Gary Previts, Thomas Stober, Shyam Sunder, Ross L. Watts
Journal: Accounting Horizons
Accounting Horizons (2010) 24 (3): 471–485.
https://doi.org/10.2308/acch.2010.24.3.471
Published: 01 September 2010
View articletitled, A Framework for Financial Reporting Standards: Issues and a Suggested Model
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Journal Articles

A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP

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Karim Jamal, principal author, George J. Benston, Douglas R. Carmichael, Theodore E. Christensen, Robert H. Colson, chair, Stephen R. Moehrle, Shivaram Rajgopal, Thomas L. Stober, Shyam Sunder, Ross L. Watts, American Accounting Association’s Financial Accounting Standards Committee
Journal: Accounting Horizons
Accounting Horizons (2008) 22 (2): 241–248.
https://doi.org/10.2308/acch.2008.22.2.241
Published: 01 June 2008
View articletitled, A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP
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Journal Articles

The FASB's Conceptual Framework for Financial Reporting: A Critical Analysis

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American Accounting Association's Financial Accounting Standards Committee
Journal: Accounting Horizons
Accounting Horizons (2007) 21 (2): 229–238.
https://doi.org/10.2308/acch.2007.21.2.229
Published: 01 June 2007
View articletitled, The FASB's Conceptual Framework for Financial Reporting: A Critical Analysis
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Journal Articles

Response to FASB Exposure Draft, “Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans: An Amendment of FASB Statements No. 87, 88, 106, and 132(R)”

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American Accounting Association's Financial Accounting Standards Committee
Journal: Accounting Horizons
Accounting Horizons (2007) 21 (2): 201–213.
https://doi.org/10.2308/acch.2007.21.2.201
Published: 01 June 2007
View articletitled, Response to FASB Exposure Draft, “Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans: An Amendment of FASB Statements No. 87, 88, 106, and 132(R)”
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Journal Articles

Response to FASB Exposure Draft, “The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115”

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American Accounting Association's Financial Accounting Standards Committee
Journal: Accounting Horizons
Accounting Horizons (2007) 21 (2): 189–200.
https://doi.org/10.2308/acch.2007.21.2.189
Published: 01 June 2007
View articletitled, Response to FASB Exposure Draft, “The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115”
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Journal Articles

Financial Accounting and Reporting Standards for Private Entities

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American Accounting Association's Financial Accounting Standards Committee
Journal: Accounting Horizons
Accounting Horizons (2006) 20 (2): 179–194.
https://doi.org/10.2308/acch.2006.20.2.179
Published: 01 June 2006
View articletitled, Financial Accounting and Reporting Standards for Private Entities
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