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Keywords: accounting standards
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Journal Articles
Journal Articles
Accounting Horizons (2019) 33 (4): 145–165.
Published: 01 December 2019
... at Washington State University, The College of William & Mary, and The University of Alabama. Editor's note: Accepted by Ray J. Pfeiffer. accounting standards standard-setting compromise pension accounting other comprehensive income reclassification adjustments The FASB was formed...
Journal Articles
Accounting Horizons (2015) 29 (4): 969–996.
Published: 01 December 2015
...Daniel Gyung H. Paik; Joyce A. van der Laan Smith; Brandon Byunghwan Lee; Sung Wook Yoon SYNOPSIS Proposed changes by the FASB and the IASB to lease accounting standards will substantially change the accounting for operating leases by requiring the capitalization of future lease payments. We...
Journal Articles
Journal Articles
Accounting Horizons (2015) 29 (2): 409–422.
Published: 01 June 2015
...@loyola.edu The authors thank Trevor Stewart for his helpful comments and insight. January 2015 February 2015 2015 Big Data accounting standards auditing standards materiality continuous audit The level, breadth, and quality of externally presented financial...
Journal Articles