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Accounting Horizons

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Issue Date: 09/01/2001

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1. Lease Accounting Research and the G4+1 Proposal. INTRODUCTION The Group of Four Plus One, or G4+1 for short, is a cooperative effort by national accounting standard setters from Australia, Canada, New Zealand, ... (PERIODICAL ARTICLE) 2. Evaluation of the Lease Accounting Proposed in G4+1 Special Report. AAA Financial Accounting Standards Committee CHARACTERISTICS OF A CONCEPTUALLY SOUND LEASING STANDARD The Committee supports development of a single, conceptually sound approach to accounting for ... (PERIODICAL ARTICLE) 3. The Conceptual Framework and Accounting for Leases. SYNOPSIS: For years, users of financial statements, academics, and standards setters alike have criticized the lease accounting standards as unnecessarily complex and ineffective in portraying ... (PERIODICAL ARTICLE) 4. COMMENTARIES ON ACCOUNTING FOR LEASES. The following three Commentaries were written to address issues related to accounting for leases, stimulated by the 2000 release of the FASB Special Report, "Leases: ... (PERIODICAL ARTICLE) 5. Why Not Allow FASB and IASB Standards to Compete in the U.S.? SYNOPSIS: This paper discusses arguments for and against introducing competition into the accounting standard-setting process in the U.S. by allowing individual corporations to issue financial ... (PERIODICAL ARTICLE) 6. How Informative Are Earnings Numbers That Exclude Goodwill Amortization? SYNOPSIS: In the original exposure draft, Business Combinations and Intangible Assets, the Financial Accounting Standards Board (FASB) proposed that companies be allowed to report a ... (PERIODICAL ARTICLE) 7. Recognition: An Information Content Perspective. SYNOPSIS: This essay offers a synthesis of the varied accounting literature on recognition. First, in a review of the historical evolution of accounting thoughts, two ... (PERIODICAL ARTICLE) 8. Customized Financial Reporting, Networked Databases, and Distributed File... SYNOPSIS: We analyze the relation between customization and standardization in corporate financial reporting. We argue that "Customization Around a Standard Report" (CASR) is a promising ... (PERIODICAL ARTICLE) 9. Application of the Business Risk Audit Model: A Field Study. SYNOPSIS: After confronting unprecedented challenges in the last decade, accounting firms have undertaken extensive effort to improve the basic financial statement audit and to expand ... (PERIODICAL ARTICLE)
1-9 (of 9) related articles Sort by: Relevance \| Date Items per page

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