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- W2557392321 abstract "SYNOPSIS: The issues of measurement and performance reporting have presented particularly difficult challenges to standard setters for years and, in the process, have generated much discussion among academics, preparers, and financial statement users. In this commentary, we summarize and compare three new perspectives on these two issues: Linsmeier (2016), who suggests that standard setters focus on recurring versus non-recurring operations; Marshall and Lennard (2016), who suggest distinguishing among business types; and Nishikawa, Kamiya, and Kawanishi (2016), who suggest using a dual measurement approach. In discussing these three proposals, we also identify areas where academic research is needed to provide evidence on the costs and/or benefits of the proposed changes." @default.
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- W2557392321 date "2016-12-01" @default.
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- W2557392321 title "A Synthesis of Three Commentaries on Measurement and Performance Reporting" @default.
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- W2557392321 doi "https://doi.org/10.2308/acch-10505" @default.
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