Separating Facts from Forecasts in Financial Statements

In the Public Company Accounting Oversight Board's Sep 2004 Standing Advisory Group Meeting, one of the sessions was devoted to verifiability concerns regarding fair values. At that meeting, some participants expressed the opinion that accounting estimates pose broader problems beyond computing...

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Veröffentlicht in:	Accounting horizons 2005-12, Vol.19 (4), p.267-282
Hauptverfasser:	Glover, Jonathan C, Ijiri, Yuji, Levine, Carolyn B, Liang, Pierre Jinghong
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accuracy Business forecasts Costs Estimates Fair value FASB statements Finance Financial accounting standards Financial reporting Financial statements Fines & penalties Forecasts Litigation Revenue recognition Subjectivity
Online-Zugang:	Volltext
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