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Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting
Fair Value Accounting Goodwill Accounting Standards Agency Theory
2015/4/21
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private ...
Mental Accounting and Small Windfalls:Evidence from an Online Grocer
Spending Consumer Behavior Mathematical Methods Food and Beverage Industry Retail Industry
2015/4/21
We study the effect of small windfalls on consumer spending decisions by examining the purchasing behavior of a sample of online grocery shoppers over the course of a year. We compare the purchases cu...
Accounting Objectives and Reporting System Construction of Managerial Accounting in China
accounting objective accounting relevance accounting report system
2015/5/20
The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one...
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Preparers Survey: Preliminary Results
IAS 8 Accounting Policies Changes in Accounting Estimates and Errors
2015/3/9
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Preparers Survey: Preliminary Results.
Accounting for income taxes – Is there a need for change?
Accounting for income taxes a need for change
2015/3/9
Accounting for income taxes – Is there a need for change?
Business Combinations under Common Control – Accounting for business combinations under common control
Business Combinations Common Control business combinations common control
2015/3/9
Business Combinations under Common Control – Accounting for business combinations under common control.
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Illustrative example: different ways to represent an accounting change
IAS 8 Accounting Policies Changes in Accounting Estimates and Errors
2015/3/9
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Illustrative example: different ways to represent an accounting change.
The objective of the IFRS for income taxes* is to provide
information about:
• current tax — tax payable or refundable for the current period
• deferred tax — future tax consequences...
As part of the Disclosure Initiative, the IASB is now reviewing the
requirements of IAS 8
国际会计教育准则理事会（The International Accounting Education Standards Board，IAESB）
国际会计教育准则理事会 The International Accounting Education Standards Board IAESB
2015/1/17
The IAESB develops and issues, in the public interest, standards and guidance on the learning and development required to develop and maintain competence over the career of a professional accountant. ...
国际公共部门会计准则理事会（International Public Sector Accounting Standards Board，IPSASB）
国际公共部门会计准则理事会 International Public Sector Accounting Standards Board IPSASB
2015/1/16
The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by IFAC. The IPSASB rece...
The Governmental Accounting Standards Advisory Council (GASAC) is responsible for consulting with the GASB on technical issues on the Board's agenda, project priorities, matters likely to require the ...
Associate Professor Peter F. CHEN，Department of Accounting，Hong Kong University of Science and Technology（图）
Associate Professor Peter F. CHEN Department of Accounting，Hong Kong University of Science and Technology
2014/11/14
Peter F. CHEN,Associate Professor of Accounting, Hong Kong University of Science and Technology (HKUST), July 2005 - present
Assistant Professor of Accounting, Hong Kong University of Science and Tec...
Associate Professor Tai Yuan CHEN，Department of Accounting，Hong Kong University of Science and Technology（图）
Associate Professor Tai Yuan CHEN Department of Accounting，Hong Kong University of Science and Technology
2014/11/14
Tai Yuan CHEN,Associate Professor,PhD 2006 University of Texas at Dallas, Accounting
MS 2001 University of Illinois at Urbana-champaign, Accounting
BBA 1997 National Cheng-chi University, Accountin...
Associate Professor Zhihong CHEN，Department of Accounting，Hong Kong University of Science and Technology（图）
Associate Professor Zhihong CHEN Department of Accounting，Hong Kong University of Science and Technology
2014/11/14
Zhihong CHEN,Associate Professor,PhD 2005 Hong Kong University of Science and Technology,M.Sc. 2000 Tsinghua University, Beijing, China,BBA 1998 Tsinghua University, Beijing, China.