Biondi, Yuri, R. J. Bloomfield, J. C. Glover, K. Jamal, J. A. Ohlson, S. H. Penman, E. Tsujiyama, and T. J. Wilks. 2011. Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases. Accounting Horizons. 25, 4: 861?871 The Biondi article is a critique from an American Accounting Association committee on the Joint IASB/FASB Exposure Draft on Accounting for Leases. What is the role of due process and feedback from stakeholders in the standard-setting process? Do you find this critique persuasive? Which of the issues presented here do you believe the IASB/FASB use in their revision of the exposure draft? Why?
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