Add to ORKGThe Financial Accounting Standards Board (FASB) has issued Statement of Financial Accounting Standards 115: Accounting for Certain Investments in Debt and Equity Securities in response to concerns about how to present the investments on the financial statements. The statement was meant to provide clear requirements for footnote disclosure and provide better relevance for comparisons by using the fair value instead of the lower of cost or market to value the investments. The determination of how to classify the investments is made by management. Management's intent is a subjective criteria and has caused more confusion in the industry. The purpose of this paper is investigate the impact of SFAS 115 on the industry and discover how the invest...
This proposed Statement on Auditing Standards (SAS) provides guidance to auditors in planning and pe...
The accounting industry is in a state of continuous change. In the United States, the historic...
This proposed Statement of Position (SOP) addresses accounting for differences between contractual a...
The development of SFAS No. 115, Accounting for Certain Investments in Debt and Equity Securities, s...
Statement of Financial Accounting Standards (SFAS) 115 requires entities to adopt market value accou...
Although, SFAS 159 has raised the bar for disclosure requirements and improved investors, analysts, ...
This paper presents an empirical investigation into the issue of earnings management in the Amer- ic...
This study compared and contrasted financial metrics of entities that adopted SFAS No. 159 and those...
The work contains analyses and evaluation of the FASB's Project on Financial Instruments. Emphasis i...
This study examines the impact of hypothesized factors on the value-relevance of SFAS No. 107 fair v...
This Statement provides guidance to auditors in auditing investments in securities, that is, debt se...
This thesis explores how impairment charges driven by management assessment have led to the possibil...
This proposed statement of position (SOP) provides guidance on applying generally accepted accountin...
The goal of this research was to investigate the reasons behind the plethora of amendments of the FA...
The Auditing Standards Board is revising the guidance on auditing investments to make that guidance ...
This proposed Statement on Auditing Standards (SAS) provides guidance to auditors in planning and pe...
The accounting industry is in a state of continuous change. In the United States, the historic...
This proposed Statement of Position (SOP) addresses accounting for differences between contractual a...
The development of SFAS No. 115, Accounting for Certain Investments in Debt and Equity Securities, s...
Statement of Financial Accounting Standards (SFAS) 115 requires entities to adopt market value accou...
Although, SFAS 159 has raised the bar for disclosure requirements and improved investors, analysts, ...
This paper presents an empirical investigation into the issue of earnings management in the Amer- ic...
This study compared and contrasted financial metrics of entities that adopted SFAS No. 159 and those...
The work contains analyses and evaluation of the FASB's Project on Financial Instruments. Emphasis i...
This study examines the impact of hypothesized factors on the value-relevance of SFAS No. 107 fair v...
This Statement provides guidance to auditors in auditing investments in securities, that is, debt se...
This thesis explores how impairment charges driven by management assessment have led to the possibil...
This proposed statement of position (SOP) provides guidance on applying generally accepted accountin...
The goal of this research was to investigate the reasons behind the plethora of amendments of the FA...
The Auditing Standards Board is revising the guidance on auditing investments to make that guidance ...
This proposed Statement on Auditing Standards (SAS) provides guidance to auditors in planning and pe...
The accounting industry is in a state of continuous change. In the United States, the historic...
This proposed Statement of Position (SOP) addresses accounting for differences between contractual a...