Book reviewContemporaryissuesinfinancialreporting:Auser-orientedapproach,PaulRosenfield,Routledge,Abigdon/NewYork(2006),xxiv+561pages,$160,£90.00,ISBN10:0-415-70206-2 (hbk)Paul Rosenfield has been on the “firing line” of the development of financial accountingreporting standards. A CPA, in ...
financial reportingfair valuehistorical costsinternational harmonisationDuring last 30 years financial reporting faced the shifting of the measurement bases from traditional concept of historical costs towards fair value concept. Numerous critics stress their attention on the problem of fair value measurement ...
REVALUATIONISSUESINFINANCIALREPORTING:CASEOFFINANCIALINSTRUMENTSJiříSTROUHALFacultyofFinanceandAccountingUniversityofE..
The ethical intent that is implicit in the Securities and Exchange Commission and Financial Accounting Standards Board regulations is discussed and suggestions for improving the ethicality of financial reporting are provided. 展开 关键词: accounting accounting ethics ethics and lease accounting ethics of ...
Financial instruments' revaluation in financial statements: Some issues for the financial management Measurement in financial reporting is one of factors which determines the quality and reliability of presented information. There may be seen a conflict be... J Strouhal,D Dvorakova - Dept. of Financia...
Ethical Issues in Financial Reporting: Is Intentional Structuring of Lease Contracts to Avoid Capitalization Unethical?. J Bus Ethics 80, 45–59 (2008). https://doi.org/10.1007/s10551-007-9436-y Download citation Published01 June 2007 Issue DateJune 2008 DOIhttps://doi.org/10.1007/s10551-007...
Financial reporting is a straightforward task that comes with a variety of tricky ethical issues. Breaches in ethics can result in major scandals for companies and lead to loss of investor and consumer confidence. Understanding some of the more common et
International Financial Reporting Standards, IFRS, and US GAAP account for bond issue costs differently. A. True B. False State true or false and justify your answer: Economic events that require recording in the financial statements are called accounting transactions. ...
The FASB has issued an Accounting Standards Update (ASU) aimed at enhancing the transparency of financial reporting.
Journal of Accounting & Economics: William E. Simon Graduate School of Business Administration invites manuscripts for a conference on “Current Issues in Financial Reporting, Disclosure Practices, and Corporate Governance”4–5 October 2002 at MIT Sloan School of Management in Boston...