... 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...

... 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...

...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...

... 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...

...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...

...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...