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Accounting Horizons

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Issue Date: 09/01/2002

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1. Reporting fair value interest and value changes on financial instruments. AAA Financial Accounting Standards Committee INTRODUCTION The Joint Working Group of Standard Setters' (JWG 2000) Recommendations on Accounting for Financial Instruments and Similar Items (hereafter ... (PERIODICAL ARTICLE) 2. The evolving accounting standards for special purpose entities and... INTRODUCTION This paper reviews the major actions taken by the accounting standard setters--the Financial Accounting Standards Board (FASB) and its Emerging Issues Task Force (EITF)--in ... (PERIODICAL ARTICLE) 3. The "Incomplete Revelation Hypothesis" and financial reporting. INTRODUCTION The most common form of the Efficient Markets Hypothesis (EMH) states that market prices fully reflect all publicly available information (Fama 1970). The EMH ... (PERIODICAL ARTICLE) 4. Using laboratory experiments to evaluate accounting policy issues. INTRODUCTION Accounting scholars have long been challenged to demonstrate the relevance and timeliness of their research to the issues faced by accounting policymakers. Among others, ... (PERIODICAL ARTICLE) 5. Large firms envision worldwide convergence of standards. Currently, the largest accounting firms' are working diligently in conjunction with their partners in the International Forum on Accountancy Development (IFAD) to achieve their vision ... (PERIODICAL ARTICLE) 6. Viewing the 1996 FAF restructuring as policy making without a formal due... SYNOPSIS: In 1996, a major financial reporting controversy emerged, escalated, and was resolved without substantial exposure or a formal due process. Specifically, a committee of ... (PERIODICAL ARTICLE) 7. Evidence from China on whether harmonized accounting standards harmonize... SYNOPSIS: While international harmonization of accounting is gaining momentum in recent years, there is little empirical evidence on whether the harmonization of accounting standards leads ... (PERIODICAL ARTICLE)
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