FASB and SFAS Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Financial Reporting Main Page

Aboody, D., M. E. Barth and R. Kasznik. 2004. SFAS no. 123 stock-based compensation expense and equity market values. The Accounting Review (April): 251-275.

Aboody, D., M. E. Barth and R. Kasznik. 2006. Do firms understate stock option-based compensation expense disclosed under SFAS 123? Review of Accounting Studies 11(4): 429-461.

Afterman, A. 2016. FASB's proposal to change the definition of materiality the unexpected uproar. The CPA Journal (March): 54-55.

Ahmed, A. S., E. Kilic and G. J. Lobo. 2011. Effects of SFAS 133 on the risk relevance of accounting measures of banks' derivative exposures. The Accounting Review (May): 769-804.

AICPA. 2008. FASB Codification Developments 2008. AICPA.

Alciatore, M. L. 1993. New evidence on SFAS No. 69 and the components of the change in reserve value. The Accounting Review (July): 639-656.

Alexander, M. O. 1981. Discussion of the SEC reversal of FASB Statement No 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 212-217.

Ali, A. and K. R. Kumar. 1994. The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87. Journal of Accounting and Economics (July): 89-114.

Allee, K. D. and D. D. Wangerin. 2018. Auditor monitoring and verification in financial contracts: Evidence from earnouts and SFAS 141(R). Review of Accounting Studies 23(4): 1629-1664.

Amir, E. 1996. The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106. The Accounting Review (October): 573-590.

Amir, E. and A. Ziv. 1997. Recognition, disclosure, or delay: Timing the adoption of SFAS No. 106. Journal of Accounting Research (Spring): 61-81.

Amir, E. and J. Livnat. 1996. Multiperiod analysis of adoption motives: The case of SFAS No. 106. The Accounting Review (October): 539-553.

Anderson, J. A. 1982. A discussion of Coalition formation in the APB and the FASB. The Accounting Review (January): 190-195.

Anthony, R. N. 1993. The foolishness of FASB's nonprofit classes. Management Accounting (July): 53-57.

Arnold, J. L., W. W. Holder and J. R. Williams. 1983. FASB should establish an accounting laboratory. Management Accounting (March): 52-54.

Asbra, M. and K. Miles. 2009. The valuation of earn-outs and acquired contingencies under SFAS 141(R). The CPA Journal (March): 38-42.

Asthana, S. 2001. The impact of regulatory and audit environment on managers' discretionary accounting choices: The case of SFAS No. 106. Accounting and the Public Interest (1): 73-96.

Ayers, B. C. 1998. Deferred tax accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No. 11. The Accounting Review (April): 195-212.

Ayres, F. L. 1986. Characteristics of firms electing early adoption of SFAS 52. Journal of Accounting and Economics (June): 143-158.

Bailey, L. P. 1989. GASB's future role. Management Accounting (March): 54-57. (Proposal related to how to integrate the FASB and GASB rule making process).

Baker, C. R. 2017. The influence of accounting theory on the FASB conceptual framework. The Accounting Historians Journal 44(2): 109-124.

Balsam, S., A. L. Reitenga and J. Yin. 2008. Option acceleration in response to SFAS No. 123(R). Accounting Horizons (March): 23-45.

Balsam, S., H. A. Mozes, and H. A. Newman. 2003. Managing pro forma stock option expense under SFAS No. 123. Accounting Horizons (March): 31-45.

Balsam, S., S. O'Keefe and M. M Wiedemer. 2007. Frontline reaction to FASB 123(R). Journal of Accountancy (April): 54-56. (Expensing employee stock options).

Baril, C., L. Betancourt and J. Briggs. 2007.Valuing employee stock options under SFAS 123R using the Black-Scholes-Merton and lattice model approaches. Journal of Accounting Education 25(1-2): 88-101.

Barlas, S. 2016. Congress pressures the FASB on R&D accounting, and Transparency of accountant discipline actions at PCAOB. Strategic Finance (December): 11.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to The FASB exposure draft "Accounting by creditors for impairment of a loan - Income recognition". Accounting Horizons (March): 96-98.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff, Jr., W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Accounting by creditors for impairment of a loan. Accounting Horizons (September): 114-117.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee report,. Response to the FASB exposure draft "Accounting for certain investments in debt securities". Accounting Horizons (June): 117-119.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft Disclosure about derivative instruments and fair value of financial instruments. Accounting Horizons (March): 92-95.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft andquot;Accounting for mortgage servicing rights, and excess servicing rights and for securitization of mortgage loansandquot;. Accounting Horizons (June): 77-79.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB andquot;Preliminary views on major issues related to consolidation policyandquot;. Accounting Horizons (June): 80-82.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB Preliminary views on major issues related to consolidation policy. Accounting Horizons (June): 80-82.

Barth, M. E., J. A. Elliott, D. W. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB discussion document Accounting for hedging and other risk-adjusting activities: Questions for comment and discussion. Accounting Horizons (March): 87-91.

Barth, M. E., I. D. Gow and D. J. Taylor. 2012. Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R. Review of Accounting Studies 17(3): 526-562.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to the FASB prospectus andquot;Earnings per shareandquot;. Accounting Horizons (June): 111-113.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee report. Response to the FASB discussion memorandum Reporting disaggregated information by business enterprises. Accounting Horizons (September): 75-82.

Barth, M. E., W. H. Beaver and W. R. Landsman. 1996. Value-relevance of banks' fair value disclosures under SFAS No. 107. The Accounting Review (October): 513-537.

Baudot, L. 2018. On commitment toward knowledge templates in global standard setting: The case of the FASB IASB revenue project. Contemporary Accounting Research 35(2): 657-695.

Beatty, A. and J. Weber. 2006. Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of Accounting Research (May): 257-288.

Beaudoin, C., N. Chandar and E. M. Werner. 2011. Good disclosure doesn't cure bad accounting - Or does it?: Evaluating the case for SFAS 158. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 99-110.

Behn, B. K., N. B. Nichols and D. L. Street. 2002. The predictive ability of geographic segment disclosures by U.S. companies: SFAS No. 131 vs. SFAS No. 14. Journal of International Accounting Research (1): 31-44.

Behn, B. K., T. V. Eaton and J. R. Williams. 1998. The determinants of the deferred tax allowance account under SFAS No. 109. Accounting Horizons (March): 63-78.

Bens, D. A. 2006. Discussion of Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of Accounting Research (May): 289-296.

Benston, G. J., D. R. Carmichael, J. S. Demski, B. G. Dharan, K. Jamal, R. Laux, S. Rajgopal and G. Vrana. 2007. AAA Financial Accounting Standards Committee: The FASB's conceptual framework for financial reporting: A critical analysis. Accounting Horizons (June): 229-238.

Benston, G. J., M. Bromwich and A. Wagenhofer. 2006. Principles- versus rules-based accounting standards: The FASB's standard setting strategy. Abacus 42(2): 165-188.

Beresford, D. R. 1995. How should the FASB be judged? Accounting Horizons (June): 56-61.

Beresford, D. R. 1998. The FASB's accomplishments to date: One participant's views. The Accounting Historians Journal 25(2): 151-166.

Beresford, D. R. and L. T. Johnson. 1995. Interactions between the FASB and the academic community. Accounting Horizons (December): 108-117.

Berger, P. B. and R. Hann. 2003. The impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 163-223.

Binz, O., R. Hills and M. Kubic. 2023. Did the FASB codification reduce the complexity of applying U.S. GAAP? Journal of Accounting Research (December): 1479-1530.

Biondi, Y., R. J. Bloomfield, J. C. Glover, K. Jamal, J. A. Ohlson, S. H. Penman, E. Tsujiyama and T. J. Wilks. 2011. A perspective on the joint IASB/FASB exposure draft on accounting for leases. Accounting Horizons (December): 861-871.

Blankley, A. I. and E. P. Swanson. 1995. A longitudinal study of SFAS 87 pension rate assumptions. Accounting Horizons (December): 1-21.

Blum, J. D. and H. L. Jensen. 1978. Accounting for marketable securities in accordance with FASB statement no. 12. Management Accounting (September): 33-41.

Botosan, C. A. and M. Stanford. 2005.Managers' motives to withhold segment disclosures and the effect of SFAS no. 131 on analysts' information environment. The Accounting Review (July): 751-771.

Botosan, C. A., H. Ashbaugh, A. L. Beatty, P. Y. Davis-Friday, P. E. Hopkins, K. K. Nelson, K. ramesh, R. Uhl, M. Venkatachalam and G. Vrana. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on fair value measurements. Accounting Horizons (September): 187-196.

Bradbury, M. E. and J. A. Harrison. 2015. The FASB's dissenting opinions. Accounting Horizons (June): 363-375.

Brausch, J. 2016. The FASB's process. Strategic Finance (January): 19-20.

Bublitz, B., T. J. Frecka and J. C. McKeown. 1985. Market association tests and FASB Statement No. 33 Disclosures: A reexamination. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 1-23.

Buckley, J. W. 1976. The FASB and impact analysis. Management Accounting (April): 13-17.

Bulloch, J. 1980. The multinational corporation and FASB statement no. 8: Repeal, retain or modify? Management Accounting (April): 54-55.

Butcher, D. 2019. FASB eases credit losses transition. Strategic Finance (June): 10.

Cameron, A. B. and L. Stephens. 1991. The treatment of non-recurring items in the income statement and their consistency with FASB concept statements. Abacus 27(2): 81-96.

Campbell, J. L., U. Khan and S. Pierce. 2021. The effect of mandatory disclosure on market inefficiencies: Evidence from FASB Statement No. 161. The Accounting Review (March): 153-176.

Carmona, S. and M. Trombetta. 2010. The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 1-5.

Carter, M. E. and L. J. Lynch. 2003. The consequences of the FASB's 1998 proposal on accounting for stock option repricing. Journal of Accounting and Economics (April): 51-72.

CFO. 2013. Lend me your ears. CFO (November): 17. (Comment letters on FASB and IASB lease accounting).

Chambers, D., T. J. Linsmeier, C. Shakespeare and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.

Chambers, D. J. 2011. Comprehensive income reporting: FASB decides location matters. The CPA Journal (September): 22-25.

Chen, J., Y. Dou and Y. Zou. 2021. Information externalities of SFAS 161: Evidence from supply chains. The Accounting Review (July): 179-202.

Chen, T. and Y. Liao. 2015. The economic consequences of disclosure quality under SFAS No. 131. Accounting Horizons (March): 1-22.

Cheng, C. S. A., C. Liu and T. F. Schaefer. 1997. The value-relevance of SFAS No. 95 cash flows from operations as assessed by security market effects. Accounting Horizons (September): 1-15.

Cheng, K. and D. L. Crumbley. 2023. Canada's Li-Cycle Holdings Corporation: Innovative technology and innovative accounting for off-take agreements. Journal of Forensic & Investigative Accounting 15(2): 261-271. (Related to FASB codification topic 606 and IFRS 15).

Cheng, Q., Y. J. Cho and H. Yang. 2018. Financial reporting changes and the internal information environment: Evidence from SFAS 142. Review of Accounting Studies 23(1): 347-383.

Chong, S. and G. Dean. 1985. Related party transactions: A preliminary evaluation of SFAS 57 and IAS 24 using four case studies. Abacus 21(1): 84-100.

Christensen, T. E. 2012. Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R". Review of Accounting Studies 17(3): 563-571.

Chung, S. G., B. W. Goh, J. Ng and K. O. Yong. 2017. Voluntary fair value disclosures beyond SFAS 157's three-level estimates. Review of Accounting Studies 22(1): 430-468.

Ciesielski, J. T. 2022. Editorial: Can the FASB regain its mojo? Accounting Horizons (June): 1-6.

Clinch, G. and J. Magliolo. 1992. Market perceptions of reserve disclosures under SFAS No. 69. The Accounting Review (October): 843-861.

Clor-Proell, S. M., N. Brown, S. R. Stubben, B. J. White, E. Blankespoor, E. A. Gordon, M. R. Gujarathi, E. Henry and K. J. Merkley. 2022. Response by the Financial Reporting Policy Committee of the Financial and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill. Accounting Horizons (September): 1-19.

Collins, D. W., M. S. Rozeff and W. K. Salatka. 1982. The SEC's rejection of SFAS No. 19: Tests of market price reversal. The Accounting Review (January): 1-17.

Conners, S. G. 1982. Do members read FASB statements? Management Accounting (December): 44-45.

Convery, A. M., M. Kaufman and T. D. Warfield. 2022. Stakeholder engagement and effective standard setting. Accounting Horizons (June): 47-69.

Cooper, J. C. and F. H. Selto. 1991. An experimental examination of the effects of SFAS No. 2 on R&D investment decisions. Accounting, Organizations and Society 16(3): 227-242.

Couch, R., N. Thibodeau and W. Wu. 2017. Are fair value options created equal? A study of SFAS 159 and earnings volatility. Advances in Accounting: Incorporating Advances in International Accounting (38): 15-29.

Coughlan, J. W. 2002. The captive FASB? Strategic Finance (July): 40-43.

Davis, M. L. 1998. My experience with the FASB faculty fellowship program. Accounting Horizons (December): 429-439.

Davis-Friday, P. Y., L. B. Folami, C. Liu and H. F. Mittelstaedt. 1999. The value relevance of financial statement recognition vs. disclosure: Evidence from SFAS No. 106. The Accounting Review (October): 403-423.

Desir, R., K. Fanning and R. J. Pfeiffer. 2010. Are revisions to SFAS No. 5 needed? Accounting Horizons (December): 525-545.

Detzen, D. 2014. Inflation, exchange rates, and the conceptual framework: The FASB's debates from 1973 to 1984. Accounting Horizons (September): 673-694.

Devonish-Mills, L. 2017. IMA's FRC meets with the FASB. Strategic Finance (December): 25-26.

Dopuch, N. and S. Sunder. 1980. FASB's statements on objectives and elements of financial accounting: A review. The Accounting Review (January): 1-21.

Dowsett, C. 2016. Revenue recognition update: The FASB issued guidance to help companies address principal vs. agent considerations. Strategic Finance (April): 10.

D'Souza, J. M. 1998. Rate-regulated enterprises and mandated accounting changes: The case of electric utilities and post-retirement benefits other than pensions (SFAS No. 106). The Accounting Review (July): 387-410.

Dye, R. A. and S. Sunder. 2001. Why not allow FASB and IASB standards to compete in the U.S.? Accounting Horizons (September): 257-271.

Dzinkowski, R. 2011. A vital role. Strategic Finance (May): 38-42. (Leslie Seidman, chairman of the FASB on conflicts between IFRS and local standards).

Eaton, T. V. and B. R. Prucyk. 2005. No longer an "option": FASB mandates how companies should account for share-based compensation. Journal of Accountancy (April): 63-68.

Eaton, T. V. and J. B. Williams. 1998. Valuing deferred tax assets under SFAS 109. Management Accounting (March): 46-50.

Eaton, T. V., K. E. Easterday and M. R. Rhodes. 2013. The presentation of other comprehensive income: FASB's recent and proposed changes. The CPA Journal (March): 32-35.

Elbannan, M. and W. McKinley. 2006. A theory of the corporate decision to resist FASB standards: An organization theory perspective. Accounting, Organizations and Society 31(7): 601-622.

Elliott, J. 1985. Discussion of market association tests and FASB Statement No. 33 Disclosures: A reexamination. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 24-27.

Elliott, J., G. Richardson, T. Dyckman and R. Dukes. 1984. The impact of SFAS No. 2 on firm expenditures on research and development: Replications and extensions. Journal of Accounting Research (Spring): 85-102.

Englard, B. 2009. Changes proposed under the FASB exposure draft on earnings per share. The CPA Journal (May): 42-45.

Engstrom, J. 2003. Accounting for contributions: A proposal to narrow differences between FASB and GASB requirements. Journal of Public Budgeting, Accounting & Financial Management 15(1): 41-65.

Engstrom, J. H. and C. Esmond-Kiger. 1997. Different formats, same user needs: A comparison of the FASB and GASB college and university financial reporting models. Accounting Horizons (September): 16-34.

Ettredge, M. L., S. Y. Kwon, D. B. Smith and M. S. Stone. 2006. The Effect of SFAS No. 131 on the cross-segment variability of profits reported by multiple segment firms. Review of Accounting Studies 11(1): 91-117.

Ettredge, M. L., S. Y. Kwon, D. B. Smith and P. A. Zarowin. 2005. The Impact of SFAS no. 131 business segment data on the market's ability to anticipate future earnings. The Accounting Review (July): 773-804.

Fass, N. 2019. FASB: Proposed ASU on distinguishing liabilities from equity. Strategic Finance (September): 10.

Fesler, R. D. and J. L. Hagler. 1989. Litigation disclosure under SFAS No. 5: A study of actual cases. Accounting Horizons (March): 10-20.

Financial Accounting Standards Board. 1978. Statement of Financial Accounting Standards No. 1: Objectives of Financial Reporting by Business Enterprises. FASB.

Financial Accounting Standards Board. 1979. Statement of Financial Accounting Standards No. 33: Financial Reporting and Changing Prices. FASB.

Financial Accounting Standards Board. 1980. Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information. FASB.

Financial Accounting Standards Board. 2003. Original Pronouncements, Volumes I, II, III : FASB Statements of Standards 1–150, AICPA Pronouncements and FASB Interpretations, Concepts Statements, Te ... Accounting Standards Original Pronouncements). Wiley.

Financial Accounting Standards Subcommittee. 1976. The Accounting Review (Supplement): 236-241. Committee members are listed in the Front matter.

Financial Accounting Standards Subcommittee on Financial Reporting by Segments of a Business Enterprise. 1976. The Accounting Review (Supplement): 221-226. Committee members are listed in the Front matter.

Finnerty, J. D. and D. Grant. 2002. Alternative approaches to testing hedge effectiveness under SFAS No. 133. Accounting Horizons (June): 95-108.

Fisher, I. E. and R. A. Nehmer. 2016. Using language processing to evaluate the equivalency of the FASB and IASB standards. Journal of Emerging Technologies in Accounting 13(2): 129-144.

Foran, N. J. and M. F. Foran. 1987. SFAS No. 12 and the conceptual framework. Accounting Horizons (December): 43-50.

Foster, B. P. and S. J. Baxendale. 2013. Accounting for the cost of unused capacity in an economic downturn: Companies' responses to SFAS 151, The CPA Journal (May): 20-26.

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1991. Valuation of executive stock options and the FASB proposal. The Accounting Review (July): 595-610.

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1993. Valuation of executive stock options and the FASB proposal: An extension. The Accounting Review (January): 184-189.

Fried, A. N. and P. Y Davis-Friday. 2013. Economic consequences of mandatory GAAP changes: The case of SFAS No. 158. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 186-194.

Fuglister, J. and R. Bloom. 2008. Analysis of SFAS 157, fair value measurements. The CPA Journal (January): 36-39.

Fuglister, J., D. Meeting and E. Rozen. 1989. Instructional case: The qualitative characteristics of accounting information and SFAS No. 96. Issues in Accounting Education (Fall): 425-437.

Gamble, G. O., T. R. Noland, T. Ranasinghe and S. Dhole. 2012. Use of the extraordinary item: recent FASB guidance in the context of current practice. The CPA Journal (February): 26-31.

Gibbs, T. E. and L. J. McKell. 1977. Computing the implicit interest rate under SFAS No. 13. The Accounting Review (October): 925-929.

Gore, P. 1992. The FASB Conceptual Framework Project 1973-1985: An Analysis. Manchester University.

Gorton, D. E. 1991. The SEC decision not to support SFAS 19: A case study of the effect of lobbying on standard setting. Accounting Horizons (March): 29-41.

Gosman, M. L. and P. E. Meyer. 1992. SFAS 94's effect on liquidity disclosure. Accounting Horizons (March): 88-100.

Grant, C. T. 2016. No more hiding lease liability: The FASB's new leasing standard ends the use of multiyear leases for off-balance-sheet financing. Strategic Finance (July): 40-47.

Greenspan, J. W. and C. L. Hartwell. 2009. Are FASB statements becoming more understandable? The CPA Journal (February): 34-38.

Griffin, P. A. 1983. Management's preferences for FASB Statement No. 52: Predictive ability results. Abacus 19(2): 130-139.

Grimlund, R. A. 1985. A proposal for implementing the FASB's "reasonably possible" disclosure provision for product warranty liabilities. Journal of Accounting Research (Autumn): 575-594.

Groomer, S. M. and J. W. Hill. 1993. The effects of SFAS No. 91 on S&Ls' loan transactions and their implications for accounting research. Accounting Horizons (June): 1-11.

Gujarathi, M. R. 2012. Super Electronics, Inc.: Financial reporting of sales incentives and vendor allowances using FASB codification. Issues in Accounting Education (May): 461-474.

Gujarathi, M. R. and R. E. Hoskin. 1992. Evidence of earnings management by the early adopters of SFAS 96. Accounting Horizons (December): 18-31.

Hass, M. C. 2022. FASB's position on leases standard is 'insensitive'. Journal of Accountancy (February): 4.

Hassell, J. M. and K. L. Philipich. 2008. Introduction to and overview of SFAS No. 158: A visual presentation. Journal of Accounting Education 26(1): 30-33.

Haw, I. and S. Lustgarten. 1988. Evidence on income measurement properties of ASR No. 190 and SFAS No. 33 data. Journal of Accounting Research (Autumn): 331-352.

Heiman-Hoffman, V. B. and J. M. Patton. 1994. An experimental investigation of deferred tax asset judgments under SFAS 109. Accounting Horizons (March): 1-7.

Heltzer, W. 2010. The impact of SFAS No. 123(R) on financial statement conservatism. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 227-235.

Henry, E. 2009. Early adoption of SFAS No. 159: Lessons from games (almost) played. Accounting Horizons (June): 181-199.

Herrmann, D. and W. B. Thomas. 2000. An analysis of segment disclosures under SFAS No. 131 and SFAS No. 14. Accounting Horizons (September): 287-302.

Herz, R. H. 2003. A year of challenge and change for the FASB. Accounting Horizons (September): 247-255.

Herz, R. H, G. J. Batavick, G. M. Croach, G. S. Schieneman, K. Schipper, L. F. Seidman and E. W. Trott. 2005. Statement of Financial Accounting Standards No. 152 - Accounting for Real Estate Time-Sharing Transactions (An amendment of FASB Statements No. 66 and 67). Journal of Accountancy (March): 103-104.

Hines, R. D. 1991. The FASB's conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organizations and Society 16(4): 313-331.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2004. AAA Financial Accounting Standards Committee: Response to FASB exposure draft: Accounting changes and error corrections. Accounting Horizons (December): 255-261.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on share-based payment: An amendment of FASB statements No. 123 and No. 95. Accounting Horizons (June): 101-114.

Hoffelder, K. 2013. FASB proposes survival guidance. CFO (July/August): 12.

Hoffelder, K. 2013. FASB wants banks to forecast loan losses. CFO (January/February): 12.

Hoffelder, K. 2013. Standard setters near leasing finish line. FASB and the IASB move closer toward a final lease-accounting standard, but several sticking points remain. CFO (June): 11-12.

Holder, A. D. and K. E. Karim. 2012. Loss contingencies face controversy in convergence: Amendments to SFAS 5 and IAS 37 are rethought amid criticism. The CPA Journal (January): 34-39.

Holder, A. D., K. E. Karim, K. J. Lin and M. Woods. 2013. A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 134-153.

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Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 166 - Accounting for transfers of financial assets, an amendment of FASB Statement No. 140. Journal of Accountancy (September): 94-114.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 167 - Amendments to FASB Interpretation No. 46(R). Journal of Accountancy (September): 119-136.

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Journal of Accountancy. 2017. Line items: Car and truck depreciation limits for 2017; Comments requested on FASB revenue standards; Procedures for refunds of FICA and RRTA taxes clarified. Journal of Accountancy (June): 79.

Journal of Accountancy. 2018. FASB addresses financial reporting impacts of new tax law. Journal of Accountancy (March): 5-11.

Journal of Accountancy. 2018. Line items: New FASB and IFRS standards get method change procedure; Rev. Proc. 2018-25 updates passenger auto depreciation, lessee income inclusion for TCJA; Select Check is now tax exempt organization search. Journal of Accountancy (August): 67.

Journal of Accountancy. 2018. News digest: ASB addresses auditor's report, other information, standards; FASB simplifying leases standard implementation; FASB combines guidance on 2 subjects into 1 topic; PCAOB issues staff guidance on new auditor's report; ASB issues new statement of position; To do list: Key dates; Kroeker reappointed as FASB's vice chairman. Journal of Accountancy (February): 7-10.

Journal of Accountancy. 2018. News digest: FASB addresses stranded income effects of tax law; New standard will include revised compilation and review report requirements; AICPA proposes revising independence rules for information system services; ASB issues auditing interpretation on dual reporting; Draft guidance applies ERM principles to ESG risk; To-do list: Key dates; GASB developing revenue and expense recognition model. Journal of Accountancy (May): 9-12.

Journal of Accountancy. 2018. News digest: FASB proposes targeted changes to collaborative arrangements standard; FASB supersedes guidance related to Circular 202; Americans' financial satisfaction hits high mark; FinREC issues 2 revenue recognition working drafts; FASAB proposes new standards for accounting and reporting of government land; Fewer Americans delaying life events for financial reasons; Valuation of portfolio company investments addressed in AICPA working draft; To-do list: Key dates. Journal of Accountancy (July): 9-12.

Journal of Accountancy. FASB proposes goodwill evaluation relief for some private companies, NFPs. Journal of Accountancy (February): 7.

Journal of Accountancy. 2021. FASB proposes hedge accounting changes. Journal of Accountancy (July): 7.

Journal of Accountancy. 2021. FASB provides goodwill triggering relief for private companies, NFPs. Journal of Accountancy (April/May): 7.

Journal of Accountancy. 2021. FASB staff weights in on debt modifications and restructuring. Journal of Accountancy (January): 7.

Journal of Accountancy. 2021. New attestation standard clarifies objective of review engagements; FASB addresses revenue contracts with customers acquired in a business combination; Guidance for single audits provided in OMB compliance addendum; AICPA tax policy and advocacy recommendations deliver results in 2020.Journal of Accountancy (March): 6-8.

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