Browsing by Subject "Financial Accounting Standards Board"
Now showing items 1-6 of 6
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(Texas A&M University. Libraries, 1978)This study examines the role of participation in the formulation of accounting standards by the Financial Accounting Standards Board (FASB or "the Board"), as perceived by the constituency, through a study of individual ...
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(Texas A&M University. Libraries, 1977)The research addressed the effects on reported assets and net income of the application of the Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 12 which requires that marketable equity ...
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(Texas A&M University. Libraries, 1987)The Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards (SFAS) No. 52 "Foreign Currency Translation" in December 1981 to replace SFAS No. 8 "Accounting for the Translation of ...
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(Texas A&M University. Libraries, 1987)As part of due process, the Financial Accounting Standards Board (FASB) solicits the views of its constituency as input into its standard-setting procedure. The objectives of this study were to describe the participation ...
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(Texas A&M University. Libraries, )This study is an exploratory investigation to determine the role of constituency input in the standard formulation process of the Financial Accounting Standards Board (FASB). A case study is utilized to describe the ...
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(Texas A&M University. Libraries, 1977)The present study was concerned with what criterion should be considered by accounting policy makers. The study focused on external reporting techniques. Financial statements, through accounting numbers, have generally ...