Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (2005-2006)

Research in Accounting Regulation

Volumn 20, Issue C, 2008, Pages 219-266

  Moehrle, Stephen R ^a   Reynolds Moehrle, Jennifer A ^a   Stuerke, Pamela ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 65249176365     PISSN: 10520457     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1052-0457(07)00213-5     Document Type: Review

References (7)

1. American Institute of Certified Public Accountants. (2000). The standards of field work: Auditing valuation based on fair value (Vol. 1). AICPA Professional Standards.
2. American Institute of Certified Public Accountants. Private company financial reporting task force report (2005), AICPA, New York, NY
3. Basu S. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24 1 (1997) 3-38
4. Financial Accounting Standards Board (FASB). (1974). Accounting for research and development costs. SFAS No. 2, FASB, Stamford, CT.
5. Financial Accounting Standards Board (FASB). (1985). Accounting for the cost of Computer Software to be Sold, Leased, or Otherwise Marketed. Vols. 1 and 2. SFAS No. 86, FASB, Stamford, CT.
6. Hicks J.R. Value and capital. 2nd ed. (1946), Clarendon Press, Oxford, UK
7. International Accounting Standards Committee Board (IASCB). Framework for the preparation and presentation of financial statements (1989), IASCB, London, UK