Accounting Horizons
2001年9月、15巻3号
| 執筆者 | タイトル |
| Aasmund Eilifsen W.Eobert Knechel Philip Walage |
Application of the Business Risk Audit Model : A Field Study |
| Robert E.Jensen Jason Zezhong Xiao |
Customized Financial Reporting, Networked Databases, and Distributed file Sharing |
| Pierre Jinghong Liang | Recognition : An Information Content Perspective |
| Stephen R. Moehrle J.A.Reynolds-Moehrle James S.Wallance |
How informative Are Earnings Numbers That Exclude Goodwill Amortization? |
| Ronald A. Dye Shyam Sunder |
Why Not Allow FASB and IASB Standards to Compete in the U.S.? |
| James A.Largay Ⅲ | Commentaries on Accounting for Leases |
| Dennis W.Monson | The Conceptual Framework and Accounting for Leases |
| AAA Committee | Evaluation of the Lease Accounting Proposed in the G4+1 Special Report |
| Robert V.Lipe | Lease Accounting Research and the G4+1 Proposal |
