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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
... on the deferral/reclassification and fair value pension accounting standards. Section II also summarizes related research, including prior pension and AFS reclassification studies as well as studies concerning the fair value pension accounting model. Section III develops our research questions and Section IV...
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
Accounting Horizons (2015) 29 (2): 409–422.
Published: 01 June 2015
... step. As more data types become quantifiable 7 (through processes such as textual analysis of emails and other communications, GPS tracking of inventory, etc.), accounting standards will need to address an ever-expanding dataset. Levels of minimum granularity can be specified across all...
Journal Articles
Journal Articles