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Keywords: accounting standards
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Journal Articles

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill

Shana M. Clor-Proell, Nerissa Brown, Stephen R. Stubben, Brian J. White, Elizabeth Blankespoor, Elizabeth A. Gordon, Mahendra R Gujarathi, Elaine Henry, Kenneth J. Merkley
Journal: Accounting Horizons
Accounting Horizons (2022) 36 (3): 1–19.
https://doi.org/10.2308/HORIZONS-2020-194
Published: 01 September 2022
... of the American Accounting Association submitted a comment letter to the Financial Accounting Standards Board regarding the accounting for certain identifiable intangible assets acquired in a business combination and subsequent accounting for goodwill. This paper summarizes the content of the comment letter...
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Journal Articles

The Usefulness of Accounting Information Resulting from Standard-Setting Compromises: The Pension Accounting Case

Marc Cussatt, Troy J. Pollard, Mary S. Stone
Journal: Accounting Horizons
Accounting Horizons (2019) 33 (4): 145–165.
https://doi.org/10.2308/acch-52552
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. May 2018 July 2019 2019 accounting standards standard-setting compromise pension accounting other comprehensive income reclassification...
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Journal Articles

The Relation between Accounting Information in Debt Covenants and Operating Leases

Daniel Gyung H. Paik, Joyce A. van der Laan Smith, Brandon Byunghwan Lee, Sung Wook Yoon
Journal: Accounting Horizons
Accounting Horizons (2015) 29 (4): 969–996.
https://doi.org/10.2308/acch-51214
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...
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Journal Articles

Consequences of Big Data and Formalization on Accounting and Auditing Standards

John Peter Krahel, William R. Titera
Journal: Accounting Horizons
Accounting Horizons (2015) 29 (2): 409–422.
https://doi.org/10.2308/acch-51065
Published: 01 June 2015
... 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 information have always represented a compromise...
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Journal Articles

Financial Engineering and the Arms Race Between Accounting Standard Setters and Preparers

Ronald A. Dye, Jonathan C. Glover, Shyam Sunder
Journal: Accounting Horizons
Accounting Horizons (2015) 29 (2): 265–295.
https://doi.org/10.2308/acch-50992
Published: 01 June 2015
...Ronald A. Dye; Jonathan C. Glover; Shyam Sunder SYNOPSIS This essay analyzes some problems that accounting standard setters confront in erecting barriers to managers bent on boosting their firms' financial reports through financial engineering (FE) activities. It also poses some unsolved research...
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Journal Articles

A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases: American Accounting Association's Financial Accounting Standards Committee (AAA FASC)

Yuri Biondi, Robert J. Bloomfield, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Eiko Tsujiyama, T. Jeffrey Wilks
Journal: Accounting Horizons
Accounting Horizons (2011) 25 (4): 861–871.
https://doi.org/10.2308/acch-50048
Published: 01 December 2011
...Yuri Biondi; Robert J. Bloomfield; Jonathan C. Glover; Karim Jamal; James A. Ohlson; Stephen H. Penman; Eiko Tsujiyama; T. Jeffrey Wilks SYNOPSIS The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) recently issued a joint exposure draft...
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