会計学の部屋(会計、簿記、経理、税務)

Accounting Horizons
 2007年6月、21巻2号

執筆者 タイトル
Lanny G.Chasteen
Charles R.Ranasom
Including Credit Standing in Measuring the Fair Value of Liabilities - Let's Pass This One to the Shareholders
Dana R.Hermanson
Richard W.Houston
John C.Rice
PCAOB Inspections of Smaller CPA Firms : Initial Evidence from Inspection Reports
Joel S.Demski Is Accounting an Academic Discipline?
John C.Fellingham Is Accounting an Academic Discipline?
Jeffrey Cohen
Lisa Milici Gaynor
Ganesh Krishnamoorthy
Arnold M.Wright
Auditor Communications with the Audit Committee and the Board of Directors : Policy Recommendations and Opportunities for Future Research
AAA Financial Accounting Standards Committee Response to FASB Exposure Draft, "The Fair Value option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No.115"
AAA Financial Accounting Standards Committee Response to FASB Exposure Draft, "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans : An Amendment of FASB Statements No.87, 88, 106, and 132(R)"
Bincent O'connell Reflections on Stewardship Reporting
AAA Financial Accounting Standards Committee The FASB's Conceptual Framework for Financial Reporting : A Critical Analysis