Analisis Nilai Tambah Informasi Laporan Arus Kas by Perpustakaan UGM, i-lib

“…ABSTRACT The Indonesian Institute of Accountants published the Statement of Financial Ac countingStandards No.2 "Cash Flow Statement" requires cvmpanies to publish the Cash Flow Statement starts in 1994: Similar requirement has also been required by the Financial Accounting Standards Board of the USA in 1%9 The required Cash Flow Statement contains cash flow information separated into Total Cash Flow, Cash Flow From Operations, Cash Flow From Investing Activities, and Cash Flow From Financing Activities. …”

Accounting Treatment For Venture Capitals : A Perception Of Venture Capital Companies In Malaysia by MOHD FARUK, FADZILLAH

“…From the existing various accounting standards, there is no specific accounting standard being issued by the Malaysian Accounting Standards Board (MASB), International Accounting Standards Board (IASB), Financial Accounting Standards Board (FASB) and Australian Accounting Standards Board (AASB) for VCCs. …”
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Effects of comprehensive income presentation format on non-professional investors' judgement by Ung, Xin Hui, Tan, Zhen Dian, Lee, Biwen

“…In recent years, accounting bodies such as the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have been concerned with the presentation of comprehensive income in financial reporting. …”
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The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting by Ramanna, Karthik

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Has IFRSs improves predictions of future cash flows? evidence from Malaysia by Abdullah Atqa, Asna, Lee, Kok Hwa, Mohd Saleh, Norman

“…The International Financial Reporting Standard (IFRS)’s conceptual framework and the Financial Accounting Standards Board (FASB)’s conceptual framework state that future cash flows prediction is one of the key objectives of financial reporting. …”

Discourses surrounding the evolution of the IASB/FASB conceptual framework: What they reveal about the “living law” of accounting by Murphy, Timothy John, O’Connell, Vincent, Ó hÓgartaigh, Ciarán

“…The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) recently published the final version of Chapter 1 of their joint Conceptual Framework for Financial Reporting (IASB/FASB, 2010).In this article, we focus on two of the key issues addressed in Chapter 1: stewardship and the definition of the primary user groups of financial statements.To address the discourses surrounding the evolution of Chapter 1, we introduce the concept of “living law” from sociological jurisprudence into accounting scholarship.We first trace the role of stewardship/accountability in the evolution—from antiquity to the present day—of the living law of accounting.We then explore the origin, nature, and implications—from a living law perspective—of the moral traditions associated with stewardship/accountability.Our analysis suggests that stewardship has been, and continues to be, embedded in the living law of accounting—notwithstanding the formal pronouncements of standard setters.We also examine the social accounting project from a living law perspective and we suggest that such an analysis provides new possibilities for addressing core social accounting concerns.We conclude by arguing that, particularly in light of the far reaching impact of the neoliberal agenda, there is an urgent need for scholars in both contemporary “social” and “mainstream” accounting to recognize and build upon their shared living law heritage rooted in the age-old traditions of stewardship/accountability.…”

The Impact Of Accounting Methods On The Quality Of Earnings: The Case Of Oil And Gas Industry by Perpustakaan UGM, i-lib

“…Dalam tahun 1977, Financial Accounting Standards Board (FASB) mentadakan metoda kus penuh dan peniadaan tersebut segera dibatalkan oleh Securities and Exchange Commission (SEC) dalam tahun 1978. …”

Performance obligations for “revenue from contracts with customers” principle in the shipping industry by Duru, Okan, Mileski, Joan P., Gunes, Ergun

“…This paper proposes a practical solution to the debate raised by Financial Accounting Standards Board 2014-09 regulation on accounting standards by utilizing a staging approach and cost-based revenue allocation.…”
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The future of lease accounting and its impact on corporate real estate decisions by Canon, Timothy R. (Timothy Robert), Fenbert, Christina A

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Value relevance of accounting information in selected Middle East countries by Khanagha, Jamal Barzegari

“…The results also indicated that information content of cash flow statements based on International Financial Reporting Standards (IFRS) is more value relevant than statement based on the Financial Accounting Standards Board (FASB). Overall, the relevancy of accounting information in selected countries is consistent with the literature. …”
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An Information Usefulness Reason In Reporting Eps Figures by Perpustakaan UGM, i-lib

“…FASB (Financial Accounting Standard Board), sebuah badan pembentuk standar akuntansi di Amerika Serikat, mengusulkan mengganti Primary Earnings Per Share (PEPS) dan mengganti Fully Diluted Earnings Per Share (FDEPS) dengan Diluted Earnings Per Share (DEPS). …”