The relevance of the study is substantiated by need to peculiarities implementation accounting standards in Ukraine. This research focused on comparison Ukrainian, American and European a number key elements. aims problems, perspectives factors that influence international financial standards, conduct analysis make recommendations. method main for investigating this problem, which allowed compa...

ABSTRACT This study examines stock price reactions to International Accounting Standards Board announcements associated with Standard (IAS) 19R during the standard-setting process. IAS removes corridor approach in accounting for actuarial gains and losses on defined benefit plans. rule change likely weakens financial position of most firms that previously used upon adoption subsequently increas...

Generally Accepted Accounting Principles (GAAP) provide the basis for measuring, valuing, and presenting financial information to investors and creditors. The Financial Accounting Standards Board (FASB) promulgates GAAP through its Statements of Financial Accounting Standards (SFAS). To guide its thinking in the promulgation of SFAS, the FASB employs as conceptual framework, called Qualitative ...

Medical laboratories that lease space for their operations will soon be affected by new guidelines from the Financial Accounting Standards Board (FASB) for lease accounting. The proposed changes are momentous. They will almost certainly increase occupancy costs with additional accounting and reporting burdens. The new FASB guidelines may also make leasing substantially less attractive than buyi...