... 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...

... 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...

...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...

...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...

...@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...

...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...