Skip Nav Destination
Close Modal
Update search
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Article Type
Issue Section
Date
Availability
1-6 of 6
Keywords: accounting standards
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
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.
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...
Journal Articles
Journal:
Accounting Horizons
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. May 2018 July 2019 2019 accounting standards standard-setting compromise pension accounting other comprehensive income reclassification...
Journal Articles
Journal:
Accounting Horizons
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:
Accounting Horizons
Accounting Horizons (2015) 29 (2): 409–422.
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...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (2): 265–295.
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...
Journal Articles
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.
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...