The Earnings Impact of FAS 154: an Analysis by Year, Industry and Firm Size (Financial Accounting Standards Board) The Earnings Impact of FAS 154: an Analysis by Year, Industry and Firm Size (Financial Accounting Standards Board)

The Earnings Impact of FAS 154: an Analysis by Year, Industry and Firm Size (Financial Accounting Standards Board‪)‬

Academy of Accounting and Financial Studies Journal 2008, Sept, 12, 3

Academy of Accounting and Financial Studies Journal
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Publisher Description

ABSTRACT When a new accounting standard is proposed a question arises as to whether or not the impact on earnings will be significant. The recently issued FAS 154 mandates that enterprises no longer report the cumulative-effect losses and gains of a change in accounting method. Based on 1998 through 2004 data, the removal of the cumulative-effect loss or gain from the income statement would significantly impact reported earnings.

GENRE
Business & Personal Finance
RELEASED
2008
1 September
LANGUAGE
EN
English
LENGTH
29
Pages
PUBLISHER
The DreamCatchers Group, LLC
SIZE
325.1
KB

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