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Keywords: disaggregation
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Journal Articles
Accounting Horizons (2021) 35 (3): 69–91.
Published: 01 September 2021
... loan losses that are currently expected based on reasonable and supportable forecasts; we discuss how we expect this change in GAAP measurement requirements to affect our analysis and results in the conclusion. To maximize comparability given banks' inconsistently disaggregated disclosures, we...
Journal Articles
Accounting Horizons (2019) 33 (4): 77–93.
Published: 01 December 2019
...Brooke D. Beyer; Donald R. Herrmann; Eric T. Rapley SYNOPSIS Financial analysts and accounting regulators encourage companies to disclose the disaggregation of total capital expenditures (CAPX) into the portion for sustaining current performance (maintenance CAPX [MCAPX]) and the portion...