Response to the FASB's Preliminary Views on Financial Instruments with the Characteristics of Equity Financial Accounting and Reporting Section of the American Accounting Association-Financial Reporting Policy Committee

被引:6
作者
Hopkins, Patrick E.
Botosan, Christine A.
Bradshaw, Mark T.
Callahan, Carolyn M.
Ciesielski, Jack
Farber, David B.
Kohlbeck, Mark
Hodder, Leslie
Laux, Robert J.
Stober, Thomas L.
Stocken, Phillip C.
Yohn, Teri Lombardi
机构
关键词
DEBT; CONSEQUENCES; INFORMATION; SECURITIES; COMPLEXITY; JUDGMENTS;
D O I
10.2308/acch.2009.23.1.85
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:85 / 100
页数:16
相关论文
共 23 条
[1]  
*AAA FASC, 1999, ACCOUNT HORIZ, V13, P305
[2]  
*AAA FASC, 1993, ACCOUNT HORIZ, V7, P105
[3]  
*AAA FASC, 2001, ACCOUNT HORIZ, V15, P387
[4]  
[Anonymous], EL FIN STAT
[5]  
[Anonymous], NY TIMES 0903
[6]  
Barth M.E., 2000, ACCOUNT FINANC, V40, P7
[7]  
BOTOSAN CA, 2005, ACCOUNT HORIZ, V19, P159
[8]  
CHAMBERS R, 1970, ASSET VALUATION INCO
[9]  
Cheng Q., 2003, Research in Accounting Regulation, V16, P3
[10]   Debt-equity hybrid securities [J].
Engel, E ;
Erickson, M ;
Maydew, E .
JOURNAL OF ACCOUNTING RESEARCH, 1999, 37 (02) :249-274