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自1973年美国财务会计准则委员会（FASB）成为美国独立制定财务会计准则的唯一权威机构以来，截至2018年7月共发布168份财务会计准则公告（SFAS）和159份修订公告（ASU），在提供决策有用信息、增进财务透明度和维护经济健康发展等方面发挥了不可替代的作用。通过对FASB过去四十多年准则制定过程的研究发现：提高可比性是FASB立项制定或修改准则最常见的原因，这与可比性在信息质量特征概念框架中...
Fair Value Accounting and Measurement through FASB’s Developments
Estimates Fair value Financial crisis Hierarchy Level Relevance Reliability
2016/1/26
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United S...
Agenda Setting at the FASB:Evidence from the Role of the FASAC
Accounting Accounting Industry United States
2015/4/28
I examine the extent to which the FASB's agenda determination is a function of the contemporaneous preferences of its primary constituents: auditors, preparers, and financial statement users. Using th...
本文通对IASB和FASB的两份关于收入的征求意见稿进行分析解读，探索每次修订前后的变化，发现两次意见稿在基于合同的收入确认、资产控制权的移交时点、识别和分解合同中的履约义务以及以交易价格作为计量的原则四个方面发生了较大的变化。
IASB/FASB收入确认变化及对国际工程承包会计实务的影响
收入确认 国际工程承包 会计实务
2015/7/31
国际会计准则理事会（IASB）与美国会计准则委员会（FASB）在2002年10月达成《诺沃克协议》，标志着两套最具影响力的会计准则为趋同而开展合作。收入确认的趋同是双方合作的项目之一，同时也是全球会计界瞩目的焦点。收入准则的变化对各行业都会带来深刻的影响，而对国际工程承包业务带来的影响更加明显。
IASB/FASB租赁会计准则的变化动向
融资租赁 经营租赁 售后回租 非公开上市公司租赁
2015/9/29
自国际会计准则（IFRS）发布以来，学术界对租赁会计的讨论一直未停止。其目的是开发一种适当租赁会计方法，确保将租赁合同内容完全反映在财务报表（主要是资产负债表）中，并且其租赁金额能够合理地确认。基于此，本文就最近的国际会计准则（IFRS）关于租赁会计方面的变化趋势及最新动向做一些阐述及分析。
Fair Value Accounting and Measurement through FASB’s Developments
Fair Value Hierarchy Level Reliability Relevance Estimates Financial Crisis
2010/10/21
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United S...
IASB and FASB announce membership of International Working Group on Lease Accounting
lease accounting Accounting
2006/12/11
07 December 2006，The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) today announced the membership of a new international working gro...