Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Teresa E. Iannaconi"'
Autor:
Teresa E. Iannaconi, Eli Bartov, Catherine M. Schrand, Laureen A. Maines, D. Eric Hirst, Russell Mallett, Linda Vincent, Douglas J. Skinner, Patricia M. Fairfield
Publikováno v:
Accounting Horizons. 17:73-89
INTRODUCTION In its new project on Codification and Simplification, the FASB indicates its intent to evaluate the feasibility of issuing concepts-based standards rather than issuing detailed, rule-based standards with exceptions and alternatives.' Re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b32b47d6e8c937b93026062278b02e95
https://doi.org/10.2308/acch.2003.17.1.73
https://doi.org/10.2308/acch.2003.17.1.73
Autor:
Teresa E. Iannaconi, D. Eric Hirst, Douglas J. Skinner, Patricia M. Fairfield, Russell Mallett, Catherine M. Schrand, Linda Vincent, Eli Bartov, Laureen A. Maines
Publikováno v:
Accounting Horizons. 17:51-58
INTRODUCTION The May 22, 2002 FASB Exposure Draft, Guarantor's Accounting and Disclosure Requirements, Including Indirect Guarantees of Indebtedness of Others (hereafter ED), addresses initial recognition, initial measurement, and disclosure issues r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9f5ef7a6caeed76423ddf9af916200e6
https://doi.org/10.2308/acch.2003.17.1.51
https://doi.org/10.2308/acch.2003.17.1.51
Autor:
Douglas J. Skinner, Catherine M. Schrand, Teresa E. Iannaconi, Patricia M. Fairfield, Russell Mallett, Laureen A. Maines, Linda Vincent, Eli Bartov, D. Eric Hirst
Publikováno v:
Accounting Horizons. 16:353-362
INTRODUCTION This article summarizes comments of the Financial Accounting Standards Committee of the American Accounting Association (hereafter the Committee) on issues related to disclosure of nonfinancial performance measures. At the Committee's Ma
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::22b3f83f7217b8086b6c875570946421
https://doi.org/10.2308/acch.2002.16.4.353
https://doi.org/10.2308/acch.2002.16.4.353
Autor:
Catherine M. Schrand, Douglas J. Skinner, Robert H. Herz, Linda Vincent, Krishna G. Palepu, Laureen A. Maines, Teresa E. Iannaconi, Stephen G. Ryan
Publikováno v:
Accounting Horizons. 15:373-386
INTRODUCTION In June 2000, the SEC issued Proposed Rule S7-13-00, Revision of the Commission's Auditor Independence Requirements (hereafter the Proposed Rule). The Proposed Rule primarily deals with five areas related to auditor independence: * gover
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ed3479cf4848a6c31df8b9d61dbeaf4d
https://doi.org/10.2308/acch.2001.15.4.373
https://doi.org/10.2308/acch.2001.15.4.373
Autor:
Douglas J. Skinner, Catherine M. Schrand, Teresa E. Iannaconi, Robert H. Herz, Krishna G. Palepu, Laureen A. Maines, Linda Vincent, Stephen G. Ryan
Publikováno v:
Accounting Horizons. 15:387-400
INTRODUCTION The October 27, 2000 FASB Exposure Draft, Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both, (hereafter the ED) provides criteria for classifying financing instruments--financial instruments used f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::14ea03d53ed9ed291cd9c9d875aa88c5
https://doi.org/10.2308/acch.2001.15.4.387
https://doi.org/10.2308/acch.2001.15.4.387
Autor:
Linda Vincent, Douglas J. Skinner, Catherine M. Schrand, Teresa E. Iannaconi, Krishna G. Palepu, Stephen G. Ryan, Robert H. Herz, Katherine Schipper, Laureen A. Maines
Publikováno v:
Accounting Horizons. 15:289-298
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 all types of leases and believes that such an approach
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ebfceeeb8eab5f779e780a1ff67a2f3b
https://doi.org/10.2308/acch.2001.15.3.289
https://doi.org/10.2308/acch.2001.15.3.289
Autor:
Teresa E. Iannaconi, Douglas J. Skinner, Catherine M. Schrand, Katherine Schipper, Stephen G. Ryan, Robert H. Herz, Laureen A. Maines, Linda Vincent, Krishna G. Palepu
Publikováno v:
Accounting Horizons. 15:161-170
AAA Financial Accounting Standards Committee INTRODUCTION The FASB faces two main issues in its project on business combinations. The first involves determining whether two separate methods of accounting for business combinations--purchase and poolin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4c2d9a34c95db62461e2027f0cb4c3af
https://doi.org/10.2308/acch.2001.15.2.161
https://doi.org/10.2308/acch.2001.15.2.161
Autor:
Robert W. Rouse, Teresa E. Iannaconi
Publikováno v:
Journal of Corporate Accounting & Finance. 8:65-73
SEC sanctions for inadequate disclosure can damage a financial officer's career. But when and how do you report trends? Can the CFO protect sensitive competitive information and satisfy disclosure requirements at the same time? The authors review the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bbdc096a7d0ac9bc88571f340f3a8bfa
https://doi.org/10.1002/jcaf.3970080107
https://doi.org/10.1002/jcaf.3970080107