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Review of Business: Interdisciplinary Journal on Risk and Society - Volume 38 Number 1 - 2018
Whether a company expects to remain in existence for a reasonable time into the future is a fundamental consideration for investors and creditors when evaluating investment alternatives. Investors and creditors are understandably concerned...
This work examines the August 2016 guidance in ASC 2016-14, Not-for-Profit Entities (Topic 958) issued by the Financial Accounting Standards Board. Through examples and discussion, this work concludes that given the diversity of reporting...
The Financial Accounting Standards Board (FASB) issued its long-awaited new standard on the accounting for leases in Accounting Standards Update (ASU) 2016-02, on February 25, 2016. Since ASU 2016-02 focuses primarily on lessee accounting, this...
In a broad sense, a conceptual framework can be seen as a structured theory of accounting. A conceptual framework is intended to set forth objectives and fundamental concepts that will be the basis for the development of accounting standards. A...
In recent years, sustainability reporting has increasingly become common practice by large corporations. The Governance and Accountability Institute reported that 75% (375) of the companies of the S&P 500 Index prepared sustainability...
Two hundred years ago, 85 percent of the world’s population lived in extreme poverty; today that figure is less than 15 percent (Mackey and Sisodia, 2013). Capitalism has lifted millions out of poverty and continues to be a powerful system for...