Are revisions to SFAS no. 5 needed?

Accounting Horizons

Volumn 24, Issue 4, 2010, Pages 525-545

  Desir, Rosemond ^a   Fanning, Kirsten ^b   Pfeiffer, Ray J ^c  

^a Department of Ecosystem Science and Sustainability

^b VILLANOVA UNIVERSITY   (United States)

^c TEXAS CHRISTIAN UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 78650712429     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2010.24.4.525     Document Type: Article

References (11)

1. American Institute of Certified Public Accountants (AICPA). 1978. Commission on Auditors' Responsibilities: Report, Conclusions, and Recommendations. New York, NY: AICPA.
2. American Institute of Certified Public Accountants (AICPA). 1987. Private Companies Practice Section Reporter. New York, NY: AICPA.
3. Association of Corporate Counsel. 2008. Comment letter to the FASB on the SFAS No. 5 Exposure Draft. August 8. Available at: http://www.fasb.org/cs/BlobServer?blobcol_urldata&blobtable _MungoBlobs&blobkey_id&blobwhere_1175818505475&blobheader_application%2Fpdf.
4. Braun, R. M. 1980. Concerning accounting for uncertainties. Doctoral dissertation, New York University.
5. Fesler, R. D., and J. L. Hagler. 1989. Litigation disclosures under SFAS No. 5: A study of actual cases. Accounting Horizons 3 (1): 10-20.
6. Financial Accounting Standards Board (FASB). 2008a. Accounting for Contingencies. Norwalk, CT: FASB.
7. Financial Accounting Standards Board (FASB). 2008b. Disclosure of Certain Loss Contingencies-An Amendment of FASB Statements No. 5 and 141(R). Exposure Draft. Norwalk, CT: FASB.
8. Hennes, K. 2009. The reporting of contingent legal liabilities: Disclosure of employment discrimination lawsuits. Working paper, University of Oklahoma.
9. Moehrle, S., K. Anderson, F. Ayres, C. Bolt-Lee, R. Debreceny, M. Dugan, C. Hogan, M. Maher, and E. Plummer. 2009. The impact of academic accounting research on professional practice: An analysis by the AAA Research Impact Task Force. Working paper, American Accounting Association.
10. U.S. Securities and Exchange Commission (SEC). 1999. Materiality. Staff Accounting Bulletin No. 99. Washington, D.C.: SEC.
11. U.S. Securities and Exchange Commission (SEC). 2008. Advisory Committee on Improvements to Financial Reporting to the United States Securities and Exchange Commission. Final Report. Washington, D.C.: SEC.