...Gerhard J. Barone; Casey J. McNellis; Ronald Premuroso ABSTRACT In 2016, the Financial Accounting Standards Board (FASB) issued a standards update on current expected credit losses (Accounting Standards Update 2016-13; FASB Codification® Topic 326). While the update does not change the debits...

... percent of customers who purchased the main products have also purchased additional accessories via the website or outlets. FASB Codification IFRS revenue recognition professional research Within the traditional accounting curriculum, students typically learn accounting material...

..., WA. Editor's note: Accepted by Valaria P. Vendzryk. October 2017 April 2018 2018 FASB Codification financial reporting software development Middle Road Media, Inc. (hereafter, MRM) produces a monthly political magazine, which it sells on a 12-month subscription...

... feedback. The author also acknowledges the helpful comments offered by Walter Teets from Gonzaga University. Editor's note: Accepted by Valaria P. Vendrzyk. March 2017 July 2017 2018 FASB codification financial reporting discontinued operations restructuring...

... for use in undergraduate Intermediate and graduate Financial Accounting classes. Editor's note: Accepted by Lori Holder-Webb. January 2013 October 2015 2017 FASB codification inventory transactions product financing arrangements related-party transactions nonmonetary...

.... The experiment using human subjects described in this manuscript was approved by the Institutional Review Board for the Use of Human Subjects in Research at the respective University. 2015 FASB Codification goodwill impairment The requirements for assessing the valuation...

... by William R. Pasewark 2014 accounting for frequent flyer plans researching IFRS researching U.S. GAAP FASB codification challenges of IFRS transition effects of IFRS transition on financial statements and ratios Jim Coyle was getting anxious. He had applied for numerous summer...

... in Appendix A. 2012 gift cards revenue recognition gross vs. net accounting changes FASB codification earnings management Impressed with the past performance of its senior management, the Board of Directors of MVS has approved generous executive compensation packages (consisting...