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Keywords: accounting standards
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Journal Articles
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 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
... 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
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