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Journal articles on the topic 'Standards de codification'

Author: Grafiati

Published: 4 June 2021

Last updated: 13 February 2022

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1

Barney, Doug, Daniel Tschopp, and Steve Wells. "Did Codification Result in Improved Readability?" International Journal of Accounting and Financial Reporting 7, no. 1 (2017): 190. http://dx.doi.org/10.5296/ijafr.v7i1.11101.

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Financial reporting complexity costs money. The process of developing and promulgating financial reporting standards is costly. The Financial Accounting Standards Board (FASB), Securities and Exchange Commission (SEC), and the International Accounting Standards staff spend time, expertise, and funds writing detailed financial reporting standards. Reporting companies spend money studying and applying these financial reporting standards. Investors, financial analysts, and creditors, while knowledgeable in financial accounting, spend time and resources interpreting and analyzing the resulting fin

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Finley, Janene R., and Wayne E. Finley. "Financial Accounting Standards Board Accounting Standards Codification: Implications for Access." Behavioral & Social Sciences Librarian 29, no. 1 (2010): 3–14. http://dx.doi.org/10.1080/01639260903571153.

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McEwen, Ruth Ann, Thomas J. Hoey, and John A. Brozovsky. "The FASB's Codification Project: A Critical Step toward Simplification." Accounting Horizons 20, no. 4 (2006): 391–98. http://dx.doi.org/10.2308/acch.2006.20.4.391.

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U.S. GAAP currently is classified by levels (A through D) and organized by standards, interpretations, and related guidance rather than by topic. At the completion of the FASB's codification project, classification by levels will no longer exist; instead, GAAP will consist of only two levels, authoritative and nonauthoritative literature. Going forward, pronouncements will amend the codification instead of adding new numbered standards. The codification represents a fundamental change for accounting researchers and educators who reference U.S. GAAP through the current maze of standards, interp

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Gill, Saran Kaur, and Anne Pakir. "Symposium on Standards, Codification and World Englishes: Introduction." World Englishes 18, no. 2 (1999): 159–60. http://dx.doi.org/10.1111/1467-971x.00130.

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Hussein Juma’h, Ahmad. "The materiality concept : implications for managers and investors." Revista Finanzas y Política Económica 6, no. 1 (2014): 159–68. http://dx.doi.org/10.14718/revfinanzpolitecon.v6.n1.2014.20.

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Discuss the implications of materiality of financial information on “earnings management”. Imply the content description and analysis of FASB Accounting Standards Codification™. The Professional View is used to confirm the absence of materiality guidelines in the US GAAP. Materiality, importance and significance are terms used to indicate the materiality consideration in the Codifications. The main conclusions are concerned to, first, the internal and external determinants and motives influence the practices of “earnings managements”, and second US GAAP do not offer well defined guidelines to

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McNellis, Casey J., Ronald F. Premuroso, and Robert E. Houmes. "Using the Codification to Research a Complex Accounting Issue: The Case of Goodwill Impairment at Jackson Enterprises." Issues in Accounting Education 30, no. 1 (2014): 35–46. http://dx.doi.org/10.2308/iace-50949.

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ABSTRACT This case is designed to help students develop research skills using the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (Codification or ASC). The case also helps develop students' abilities to analyze and recommend alternatives for a complex accounting issue, goodwill impairment, which is very relevant in today's business world. This case can be used in an undergraduate or graduate accounting class, either in groups of students or as an individual student project.

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Forsyth, Donelson R., and Ernest H. O’Boyle. "Rules, standards, and ethics: Relativism predicts cross-national differences in the codification of moral standards." International Business Review 20, no. 3 (2011): 353–61. http://dx.doi.org/10.1016/j.ibusrev.2010.07.008.

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Fisher, Ingrid E., and Robert A. Nehmer. "Using Language Processing to Evaluate the Equivalency of the FASB and IASB Standards." Journal of Emerging Technologies in Accounting 13, no. 2 (2016): 129–44. http://dx.doi.org/10.2308/jeta-51621.

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ABSTRACT The passage of the Data Transparency and Accountability Act in the United States Congress will necessitate that government agencies provide more data in transparent formats. The issue of how to interpret such data remains an open question. The accounting profession has continued to struggle with common formats since the inception of balance sheets and income statements. The original FASB Conceptual Framework was developed to help construct consistent GAAP standards. XBRL was developed to provide a consistent representation of the data contained in financial statements and other financ

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Klimczuk, Andrzej. "A moderate position in the debate on the possibility and moral utility of the ethical standards codification." Annales. Etyka w Życiu Gospodarczym 20, no. 5 (2017): 127–39. http://dx.doi.org/10.18778/1899-2226.20.5.10.

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The popularisation of drawing up codes that are addressed to various social groups is one of the features of the modern world. However, researchers of the phenomenon have not yet reached a consensus about the moral validity and utility of this activity. The article thoroughly reviews the Polish literature on the subject with regard to the reasons for taking a moderate stance on the codification of ethical standards. The essay describes the main concepts of ethical codes as well as arguments for their approval and rejection. Attention is drawn to the ways of improving the effectiveness of codes

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Shmelev, Alexey D. "CODIFICATION OF LINGUISTIC STANDARDS IN THE CONTEXT OF SOCIAL AND CULTURAL CHANGES." Proceedings of the V.V. Vinogradov Russian Language Institute 13 (October 10, 2017): 184–92. http://dx.doi.org/10.31912/pvrli.2017.13.21.

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Munawir, Munawir. "Problematika Seputar Kodifikasi Al-Qur'an." MAGHZA: Jurnal Ilmu Al-Qur'an dan Tafsir 3, no. 2 (2018): 148–63. http://dx.doi.org/10.24090/maghza.v3i2.2128.

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Historically, the bookkeeping of the Koran is not as complicated as the books of Hadith. But that does not mean that the codification process of the Qur'an is not interesting to learn. In this case, there are a number of questions that remain relevant to convey; Is the Qur'an still true today? What is the true structure of the Qur'an? Are there standard standards for Koran arrangements agreed upon by Muslims throughout the world? These questions about the codification of the Qur'an often arise, because in the course of the Qur'an, in its capacity as a book (a piece of paper) is bound where the

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Anderson, Urton L., Marcus M. Doxey, Marshall A. Geiger, Willie E. Gist, Diane J. Janvrin, and Paul W. Polinski. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on FASB Exposure Draft of Proposed Accounting Standard Update: Notes to Financial Statements (Topic 235): Assessing Whether Disclosures Are Material." Current Issues in Auditing 10, no. 2 (2016): C1—C9. http://dx.doi.org/10.2308/ciia-51450.

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SUMMARY On September 24, 2015 the Financial Accounting Standards Board (FASB) solicited public comments on a proposed Accounting Standards Update of the FASB Accounting Standards Codification. The stated objective is to improve the effectiveness of footnote disclosures to financial statement users. The focus of the Update is to clarify the way materiality should be considered when assessing requirements for providing information in the notes. The comment period ended on December 8, 2015. This commentary summarizes the contributors' views on these amendments. Data Availability: The exposure dra

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Alford, R. Mark, Teresa M. DiMattia, Nancy T. Hill, and Kevin T. Stevens. "A Series of Revenue Recognition Research Cases Using the Codification." Issues in Accounting Education 26, no. 3 (2011): 609–18. http://dx.doi.org/10.2308/iace-50029.

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ABSTRACT This series of four short cases is designed to help students develop the skills to research the Financial Accounting Standards Board's (FASB) Accounting Standards Codification and other authoritative literature. It also is designed to help improve students' ability to analyze and critique the complex issues that often surround the accounting for revenue recognition. The case scenarios describe transactions in which students must decide whether, when, and how much revenue to recognize. The issues analyzed involve bill-and-hold, multiple-element arrangements, gross versus net revenue re

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Kovač, Polonca. "The Requirements and Limits of the Codification of Administrative Procedures in Slovenia According to European Trends." Review of Central and East European Law 41, no. 3-4 (2016): 427–61. http://dx.doi.org/10.1163/15730352-04103007.

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In regulating administrative procedures, legislators at the national and European levels should devote special attention to the codification of procedural rights in administrative relations that are recognized as European principles of good administration. Furthermore, there is a normative issue to be addressed between a more or less centralized general codification, with common minimum standards applying in any kind of administrative relation, and the admissibility of special procedural rules adapted to the specifics of individual administrative areas. A comparative analysis of the Slovenian

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Regulski, Krzysztof, Stanisława Kluska-Nawarecka, and Dorota Wilk-Kołodziejczyk. "Codification as Part of Knowledge Management in Research Projects in the Field of Metallurgy." Applied Mechanics and Materials 708 (December 2014): 288–93. http://dx.doi.org/10.4028/www.scientific.net/amm.708.288.

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Increasing requirements in the field of quality and management standards are the reason why knowledge management is regarded as an upcoming need for the metal processing industry. To fully benefit from the organisational achievements which are knowledge resources, and to meet the expectations of customers, one should think about functional, but also modern, computer system that allows the integration of heterogeneous sources of knowledge. The article describes practical aspects of the codification of metallurgical knowledge for the needs of a system of knowledge integration operating in indust

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McNellis, Casey J. "Dynamic Divestures: A Codification Exercise on the Reporting of Discontinued Operations." Issues in Accounting Education 33, no. 1 (2017): 53–63. http://dx.doi.org/10.2308/iace-51882.

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ABSTRACT This instructional case discusses a hypothetical scenario of a global conglomerate that has recently divested operations for three different subsidiaries. Students are required to determine the appropriate general financial statement presentation of the different subsidiaries in the consolidated income statement of the conglomerate. The case expands students' understanding of the accounting for discontinued operations, a financial accounting topic that has recently changed, and develops their research skills within the Financial Accounting Standards Board's (FASB) Accounting Standards

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Батрова, Татьяна, and Tatiana Batrova. "The codification of commercial law: from idea to realization." Advances in Law Studies 1, no. 4 (2013): 209–18. http://dx.doi.org/10.12737/984.

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The question of the independence of trade law is often associated with the presence of the Commercial Code, along with civil, that formally should indicate the position of the legislator regarding necessity of the structural separation of the relevant legal standards. Based on the analysis of foreign law, the author considers the peculiarities of the codification of commercial law in the period since 17th century to the present, analyzes the causes and characteristics of its implementation in the various national legal systems, and assess the status and prospects of the codification of commerc

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Bénézech, Danièle, Gilles Lambert, Blandine Lanoux, Christophe Lerch, and Jocelyne Loos-Baroin. "Completion of knowledge codification: an illustration through the ISO 9000 standards implementation process." Research Policy 30, no. 9 (2001): 1395–407. http://dx.doi.org/10.1016/s0048-7333(01)00158-5.

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Ondrejovič, Slavomír. "Relation of the codification and the real language in reflection of Ján Bosák." Journal of Linguistics/Jazykovedný casopis 70, no. 3 (2019): 505–13. http://dx.doi.org/10.2478/jazcas-2020-0001.

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AbstractIn the study, the author analyzes the relation between communication and the real language, as this relation had been reflected by Ján Bosák (1939 – 2019), an important representative of the Slovak linguistics of the second half of the 20th and beginning of the 21st century. The theoretical and methodological coordinates of Ján Bosák’s research evolved from systemic linguistics to studying language in communication and language as a social phenomenon of its own kind. Ján Bosák has contributed to the Slovak linguistic research on the function of standard Slovak by introducing notions of

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Anagnostaki, A. P., S. Pavlopoulos, E. Kyriakou, and D. Koutsouris. "A novel codification scheme based on the "VITAL" and "DICOM" standards for telemedicine applications." IEEE Transactions on Biomedical Engineering 49, no. 12 (2002): 1399–411. http://dx.doi.org/10.1109/tbme.2002.805458.

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Sindjoun, Luc. "La civilisation internationale des moeurs : éléments pour une sociologie de l'idéalisme structurel dans les relations internationales." Études internationales 27, no. 4 (2005): 841–59. http://dx.doi.org/10.7202/703666ar.

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Human rights have been seen as basic to the ethical distinctiveness and legitimization of states. They also contribute to the international culture of state moral standards. Interdependence between states is based on a minimum of shared values or accepted rules, including human rights, which symbolically constitute a universe of constraints. The codification of human rights through the International Covenant on Civil and Political Rights and Africa's experience in the area of international ethics support the hypothesis of an international culture of moral standards.

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Siergiejczyk, Mirosław, and Przemysław Dziula. "Threats to Transport Systems Catalogue." Journal of KONBiN 27, no. 1 (2015): 23–30. http://dx.doi.org/10.2478/jok-2013-0102.

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Abstract The article describes basic assumptions and standards of law acts concerning crisis management and critical infrastructure protection, covering one of its more important parts - transport systems. Transport systems' threats codification has been proposed, which, being significant part of crisis management essential phase, is demanded for proper performance of all activities concerned with it.

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Wang, Ting J. (TJ). "A Conceptual Framework For The Indirect Method Of Reporting Net Cash Flow From Operating Activities." American Journal of Business Education (AJBE) 3, no. 12 (2010): 19–32. http://dx.doi.org/10.19030/ajbe.v3i12.961.

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This paper describes the fundamental concept of the reconciliation behind the indirect method of the statement of cash flows. A conceptual framework is presented to demonstrate how accrual- and cash-basis accounting methods relate to each other and to illustrate the concept of reconciling these two accounting methods. The conceptual framework recognizes additional categories of effects defined in the Accounting Standards Codification 230-10-45-28 and International Accounting Standards 7.18 (Statement of Financial Accounting Standards No. 95) in regard to the indirect method, which makes the co

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Siddiqui, Sohaira Z. M. "The Paradoxes of Codifying Islamic Criminal Law in the Maldives." Middle East Law and Governance 9, no. 2 (2017): 174–98. http://dx.doi.org/10.1163/18763375-00902002.

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Utilizing the codification of Islamic Criminal law in the Maldives, this article argues that the process of codifying Islamic law often ignores classical conceptualizations of Islamic criminal law and judicial procedures established as preventative measures against the widespread implementation of Islamic criminal punishments (ḥudūd). Instead of recognizing the legal nuance in classical debates, reliance is placed on a narrow body of texts, and extracted rules are reformed for easy implementation and compliance with modern human rights standards. By ignoring classical discussions of Islamic cr

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Toerner, Michael C., C. Bruce Swindle, and Daryl V. Burckel. "Teaching Undergraduate Accounting Majors How To Interpret The Accounting Standards Codification: An Alternative To Research Cases." American Journal of Business Education (AJBE) 7, no. 4 (2014): 361–68. http://dx.doi.org/10.19030/ajbe.v7i4.8816.

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Nwogugu, Mike. "Real options, enforcement of goodwill/intangibles rules, and associated behavioural issues." Journal of Money Laundering Control 18, no. 3 (2015): 330–51. http://dx.doi.org/10.1108/jmlc-02-2014-0008.

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Purpose – The purpose of this paper is to introduce new economic psychology theories that can explain fraud, misconduct and non-compliance that may arise from the implementation and enforcement of accounting standards codification (ASC) 805/350, international financial reporting standards (IFRS) 3R and IAS-38. Design/methodology/approach – The approach is entirely theoretical. The paper analyzes existing theories about real options and enforcement of regulations/statutes, and introduces new psychological biases that can arise. Findings – The real options approach suggested for handling the enf

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Sendut, Jefferi Hamzah. "The proportionality of provisional measures in ICSID arbitration." Cambridge International Law Journal 10, no. 1 (2021): 121–42. http://dx.doi.org/10.4337/cilj.2021.01.06.

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International Centre for the Settlement of Investment Disputes (ICSID) tribunals increasingly regard proportionality as a requirement for the indication of provisional measures. While proportionality's relevance to the application of substantive investment protection standards has received significant scholarly attention, less discussed is proportionality's potential impact in the provisional measures context. In light of proposals raised in the ongoing ICSID Rules Amendment Project to codify a requirement of proportionality for provisional measures, this article analyses how proportionality m

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Andruszkiewicz, Marta. "Linguistic norm in legal language and legislative language – The issue of codification." International Journal of Legal Discourse 5, no. 2 (2020): 269–83. http://dx.doi.org/10.1515/ijld-2020-2036.

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AbstractThis article analyses the linguistic norms found within legal and legislative language and their implementation. It attempts to answer the following questions: is there a common scope for the use of linguistic norms in general language and legislative language, what can form the basis for resolving issues of correctness in legal and legislative language and is a codification of the linguistic norms for legislative language necessary? The discrepancies observed between normative standards and linguistic practise raise the issue of the need to codify linguistic norms within legal and leg

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van der Wilt, Harmen. "Equal Standards? On the Dialectics between National Jurisdictions and the International Criminal Court." International Criminal Law Review 8, no. 1-2 (2008): 229–72. http://dx.doi.org/10.1163/156753608x265295.

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AbstractThe Rome Statute contains a body of legal standards on elements of the offences, concepts of criminal responsibility and defences of unprecedented detail. Whereas these standards serve the International Criminal Court as normative framework, the principle of complementarity implies that domestic jurisdictions are to take the lead in the adjudication of international crimes.This article addresses the question whether domestic legislators and courts are bound to meticulously apply the international standards, or whether they are left some leeway to apply their own (criminal) law. The art

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McNellis, Casey J., Gerhard J. Barone, and Joshua Herbold. "Larson Industries: A Case on Identifying and Researching Revenue Recognition Issues." Issues in Accounting Education 35, no. 2 (2020): 65–75. http://dx.doi.org/10.2308/issues-19-016.

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ABSTRACT Financial accounting students are often provided cues regarding a particular recognition/measurement issue prior to learning the related technical material. Yet, anecdotal evidence from the profession suggests that the identification and framing of complex issues is a necessary skill for emerging professionals. This case provides accounting students a hypothetical scenario that requires them to identify several financial reporting issues, research the relevant authoritative guidance, and arrive at conclusions regarding the appropriate reporting treatment. The recent implementation of

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Agostini, Marisa, Riccardo Cella, and Giovanni Favero. "Accounting fraud before codification: An inquiry on budget misstatements in eighteenth-century Venice." Accounting History 26, no. 3 (2021): 434–56. http://dx.doi.org/10.1177/1032373221989454.

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The article focuses on the understudied role of accounting information in financial fraud in pre-modern historical contexts where specific regulations and standards were absent. Following a systematic literature review, the authors adopt an enriched version of the ‘fraud triangle’ to correctly identify fraud in such a setting. A microhistorical approach allows them to identify an exceptional case documenting the use of accounting statements to disclose a financial fraud in a ceramic manufacturing partnership in late eighteenth-century Venice. The case is analysed to identify the role of accoun

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Bokwa, Krzysztof, and Iwo Jarosz. "The standards of tortious liability in the West Galician Code and its influence on ABGB in light of modern Polish tort law." Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne 34 (February 22, 2021): 171–83. http://dx.doi.org/10.19195/1733-5779.34.12.

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The aim of the article is to describe the general outline of the provisions of the West Galician Code of 1797 regarding standards of tortious liability. To this end, the genesis of this codification and its significance for the development of law in Central Europe is shown. Chosen provi-sions of Chapter XIII of Part Three of the Code are then discussed and compared, especially those incorporating specific or original regulations, taking into account the relevant provisions in ABGB and the Polish Civil Code. The utilization of comparative, legal-historical and dogmatic methods shall enable show

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Kirillova, Ariadna, and Pavel Kostrikin. "Setting the urban development standards as the basis of ensuring eco-economic sustainability of construction." MATEC Web of Conferences 193 (2018): 05024. http://dx.doi.org/10.1051/matecconf/201819305024.

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The article highlights the main factors of eco-economic sustainability in construction as well as in choosing indicators of the minimum acceptable level of residential area provision with facilities and elements needed for shaping a full-fledged living environment and devising effective urban development solutions. At the present stage the key priorities in the development of quality urban environment are eco-economic aspects of residential development regulation and codification. The main purpose is creating optimal conditions for integrated development of residential areas and promoting (to

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FON, VINCY, and FRANCESCO PARISI. "On the optimal specificity of legal rules." Journal of Institutional Economics 3, no. 2 (2007): 147–64. http://dx.doi.org/10.1017/s1744137407000653.

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Abstract:Lawmakers can choose to craft laws with different levels of detail to guide judges in their decision-making process, incorporating rules or standards into the laws they write. The optimal degree of specificity of legal rules under different environmental conditions and the functionality of these rules or standards are the subjects of the present study. A basic model of optimal specificity of laws is presented, clarifying the relevance of legal obsolescence and volume of litigation in the optimal choice. We then consider the important influence of codification style, judges’ specializa

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Gujarathi, Mahendra R. "Super Electronics, Inc.: Financial Reporting of Sales Incentives and Vendor Allowances Using FASB Codification." Issues in Accounting Education 27, no. 2 (2012): 461–74. http://dx.doi.org/10.2308/iace-50005.

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ABSTRACT Super Electronics, Inc., a specialty retailer, has recently initiated several sales incentives and has entered into a long-term purchase arrangement with a major vendor that entitles it to sliding discounts based on its level of purchases. Using FASB Accounting Standards Codification, you are to determine whether the Company's existing policies comply with Generally Accepted Accounting Principles (GAAP). You are also required to evaluate the soundness of the proposals that SE's management has made during the process of annual audit and explore plausible motivations behind them. The ca

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Penner, James, and Jagjit Singh Saini. "Accounting for Giraffes at a For-Profit Zoo - A Case Study." International Journal of Accounting and Financial Reporting 1, no. 1 (2015): 99. http://dx.doi.org/10.5296/ijafr.v5i1.6961.

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This case is based on the accounting at a for-profit zoo. It provides students with an opportunity to explore and apply the Accounting Standards Codification (ASC) using a real-life example. This case challenges the students to use critical thinking skills to identify the relevant standards, as there is no direct reference in the ASC for accounting at a for-profit zoo. An assessment of the students indicates that the case provides a useful learning experience in interpreting and applying the authoritative Generally Accepted Accounting Principles (GAAP) in a real-life situation. Additionally, t

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Komissarov, S. A. "PROVIDING PUBLIC ORDER IN THE LIGHT OF CODIFICATION OF CURRENT LEGISLATION." Actual problems of native jurisprudence, no. 05 (December 5, 2019): 90–93. http://dx.doi.org/10.15421/391964.

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The article deals with the codification of administrative legislation. The basic concepts are considered, approaches to a problem are revealed, directions of improvement of the current legislation are analyzed. The main attention is paid to the issue of codification as a legal category and codification of administrative law, since it is a form of lawmaking, and its main purpose is to providing the most complete legal regulation of a certain sphere of social relations by adopting logically complete normative acts of complex and generalizing nature. It is suggested that public law should perform

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Gray, Dahli, and Ruben Torres. "Accounting for Business Combinations (Topic 805)." World Journal of Business and Management 5, no. 2 (2019): 1. http://dx.doi.org/10.5296/wjbm.v5i2.15031.

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This article discusses the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 805, as promulgated by the 2019 Accounting Standards Update (ASU) concerning Business Combinations. It focuses on revenue from contracts with customers. Several concerns regarding how and when to recognize an assumed liability after a business combination were raised by users and preparers of financial statements. Concerns emerged from the differing views on how a liability (that is, performance obligation) is defined within the FASB ASC Topic 606 regarding revenue from contract

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Arutyunova, E. V. "The dynamics of the spelling standards of the modern Russian language and the educational process." Russian language at school 82, no. 3 (2021): 18–25. http://dx.doi.org/10.30515/0131-6141-2021-82-3-18-25.

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This article studies two aspects of the changing orthographical norms of the contemporary Russian language: the linguistic one, which shows how the dynamics of the usual and codified orthographical norms are manifested, and the methodical one — how teaching methods should reflect the living language processes. The author proposes four directions for improving the content of the school course of the Russian language, conditioned by the changes in the codified norms: 1) expanding the studied language material with new words with a settled spelling norm and already fixed in the Russian language;

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Marsh, Treba, and Mary Fischer. "Accounting For Agricultural Products: US Versus IFRS GAAP." Journal of Business & Economics Research (JBER) 11, no. 2 (2013): 79. http://dx.doi.org/10.19030/jber.v11i2.7620.

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Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS), this guidance would be replaced with International Accounting Standard (IAS) 41 Agriculture. This study identifies systematic differences between the US and International accounting and reporting for agricultural assets and products. The study also finds that international and US agricultural accounting recognition and reporting guidance res

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Haskin, Daniel L., and Teresa E. Haskin. "Hierarchy Of GAAP vs. IFRS The Case Of Bankruptcy Accounting." International Business & Economics Research Journal (IBER) 11, no. 4 (2012): 369. http://dx.doi.org/10.19030/iber.v11i4.6874.

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With increased movement toward convergence of major accounting principles between U.S. GAAP and IFRS, the issue of which authoritative source should be referenced becomes increasingly important. An important question is: what is the hierarchy of authority for pronouncements and documents under U.S. GAAP and IFRS? FASB Accounting Standards Codification is the single official source ofauthoritative U.S. GAAP. The hierarchy under international standards is less clear. The IASB promulgated a hierarchy in IAS 8, but interpretation concerning many issues is required. There are several issues not add

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Dickinson, Victoria, Paul Kimmel, and Terry Warfield. "Bioscience Company: Accounting for Idle Plant Assets." Issues in Accounting Education 26, no. 1 (2011): 155–62. http://dx.doi.org/10.2308/iace.2011.26.1.155.

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ABSTRACT: Bioscience Company and its auditors have been in discussions with the SEC concerning the accounting for its long-lived assets. Among the issues being discussed is the company’s discontinuation of depreciation on productive assets that it had used previously, but it was not currently using. The case permits a technical examination of depreciation and impairment accounting issues with consideration of the FASB’s asset/liability measurement approach, fair value accounting, use of the FASB Codification, and comparisons to International Financial Reporting Standards. The case requirements

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Scheuer, Sylwia. "Making English a New Latin." Research in Language 8 (October 19, 2010): 203–15. http://dx.doi.org/10.2478/v10015-010-0009-2.

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The paper looks at various aspects of the so-called Latin-English analogy and particularly at the ways in which English may share the fate of Latin in ultimately becoming a victim of its own success. A critical factor in the history of Latin was a conceptual split between its native and non-native varieties, which eventually proved instrumental in establishing its reputation as a dead language. The author wishes to argue that current proposals for a codification of English as a Lingua Franca, aimed at providing vast numbers of L2 learners with a pedagogical alternative that does not emulate L1

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Nishi, Hirofumi. "Cointegration, Price-Adjustment Delays, and Optimal Hedge Ratio in the Precious Metal Markets." Applied Finance Letters 8 (February 28, 2019): 14–23. http://dx.doi.org/10.24135/afl.v8i0.125.

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Firms seeking to apply hedge accounting treatment under the Accounting Standards Codification Topic 815 must demonstrate higher hedge effectiveness, for which the regression analysis is commonly used as a testing method. An autoregressive distributed lag (ARDL) model is adopted in this article to examine the hedge effectiveness in the presence of nonsynchronous trading of spot and futures contracts as well as a long-run cointegrating relationship between their prices. Using precious metal market data, our study empirically demonstrates that a hedge ratio estimated with a conventional OLS model

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Shabalin, Andrii. "On the issue of codification of legislation in the field of intellectual property." Theory and Practice of Intellectual Property, no. 1 (June 11, 2021): 74–81. http://dx.doi.org/10.33731/12021.234196.

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Keywords: intellectual property right, codification, legislation, The Civil Code ofUkraine This scientific article examines the issue of the need to create aspecial code of intellectual property in Ukraine. For a full-fledged and objective study,an analysis was made of the history of Ukrainian legislation in the field of intellectualproperty, foreign models of legal regulation of intellectual property rights, especiallyEuropean legal experience, were also investigated. The author supports the positionregarding the creation in Ukraine of the Intellectual Property Code, the analogueof whic

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Desir, Rosemond, Kirsten Fanning, and Ray J. Pfeiffer. "Are Revisions to SFAS No. 5 Needed?" Accounting Horizons 24, no. 4 (2010): 525–45. http://dx.doi.org/10.2308/acch.2010.24.4.525.

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SYNOPSIS: In the Financial Accounting Standards Board’s (FASB) project, “Disclosure of Certain Loss Contingencies,” a central issue underlying the debate is whether existing implementation of FASB Accounting Standards Codification Topic 450-20 (previously Statement of Financial Accounting Standards No. 5) provides sufficient and timely information to financial statement users. The Exposure Draft explains that constituents’ assertions of inadequate disclosures are the primary motive underlying the FASB’s re-examination of this issue (see, for example, page v of the Exposure Draft). However, lit

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Bertolini, Michelle, and Pamela Weaver. "Mandatory Arbitration within Tax Treaties: A Need for a Coherent International Standard." ATA Journal of Legal Tax Research 11, no. 2 (2013): 1–20. http://dx.doi.org/10.2308/jltr-50521.

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ABSTRACT As businesses expand operations globally, the threat of double taxation on income earned becomes a significant concern. The current Mutual Agreement Procedures (MAP) within the tax treaties frequently fail to provide equitable relief, exposing taxpayers to uncertain outcomes, and cause compliance considerations under Accounting Standards Codification (ASC) 740, Income Taxes. In July 2008, the Organisation for Economic Co-operation and Development (OECD) Model Tax Treaty began including a mandatory arbitration provision for taxpayers failing to reach agreement under MAP. The U.S. Model

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Kelly, Patty. "The Development of American Psychiatry’s Professional Style: DSM-III’s “Common Language”." Rhetoric of Health and Medicine 3, no. 2 (2020): 220–48. http://dx.doi.org/10.5744/rhm.2020.1008.

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This article analyzes psychiatrists’ metadiscourse about the textual standardization of discourse practices in the third edition of the American Psychiatric Association’s diagnostic manual, DSM-III (1980). I argue that DSM-III’s “common language” represents the development of a professional style for American psychiatry, and I suggest that the codification of that style in DSM-III results in a handbook of usage. One of the professional aims of the textual standardization of the diagnostic manual is to position psychiatrists as scientists who use scientific standards of practice and scientif

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Callahan, Carolyn M., and Stephanie Hairston. "Do Trading Derivatives Classification Affect Bank Holding Company’s Earnings Volatility And Firm Value?" Journal of Applied Business Research (JABR) 36, no. 2 (2020): 91–106. http://dx.doi.org/10.19030/jabr.v36i2.10344.

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This study examines the differential impact of bank holding companies (BHCs) that consistently report trading gains (successful speculators) and those that consistently report no gain or trading losses (unsuccessful speculators) on earnings volatility and firm value. Under Accounting Standards Codification (ASC) 815 (previously SFAS 133- Accounting for Derivative Instruments and Hedging Activities), all gains/losses related to trading derivatives are recognized in current earnings; whereas, gains/losses on hedging derivatives are netted with changes in the fair value of the underlying asset/li

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Simonovic, Dijana. "Rehabilitation of urban identity of cities in the Banja Luka region through urban form regulation." Spatium, no. 30 (2013): 28–32. http://dx.doi.org/10.2298/spat1330028s.

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This paper points to the possibility of codification of urban planning and application of physical regulation standards in urban form design to establish such instruments of guidance as will ensure the recognition, appreciation and development of local urban identity. The purpose of establishing general principles and making quality recommendations that would aim at urban form design regulation and be implemented as qualitative criteria and regulation standards is to propose a methodology for the rehabilitation of the City of Banja Luka?s identity applicable to similar cities in the region, wi

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