Now showing items 1-2 of 2

    • IASB & FASB Convergence Project: Revenue Recognition 

      Gallistel, David J.; Phan, Tuan; Bartlett, Geoffery D.; Dodd, James L. (Drake Management Review, 2012-10)
      Accounting revenue recognition practices have a pervasive, profound impact on the financial statements of a business entity. As such, soon after committing to a plan for convergence of two major sets of accounting standards ...
    • Impairment: IASB - FASB Comparison 

      Hamilton, Kallie; Hyland, Brett; Dodd, James L. (Drake Management Review, 2011-10)
      This paper focuses on the accounting concept of impairment of long lived assets and goodwill. The objective is to identify the differences between the Financial Accounting Standards Board’s (FASB) and the International ...