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Keywords: post-implementation review
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Journal Articles
Accounting Horizons (2022) 36 (2): 47–69.
Published: 01 June 2022
... groups, field tests, and post-implementation reviews in contemporary standard-setting activity. Advisory groups, in particular, shift the balance of power within standard-setting to give a stronger voice to specific stakeholders (e.g., investors, not-for-profits, and private companies) and sometimes...
Journal Articles
Accounting Horizons (2014) 28 (3): 479–500.
Published: 01 September 2014
... that can arise after the implementation of accounting standards. The FAF selected FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes, as the initial post-implementation review (PIR) standard. This paper informs the academic community about the PIR process and provides...