GASB proposed changes Tuesday to its accounting and financial reporting guidance for accounting changes and error corrections that has been in effect for more than 40 ...
We test conjectures about the determinants of materiality judgments by examining a financial reporting choice made by firms that discover errors in prior years' financial statements. From late 2004 to ...
The Governmental Accounting Standards Board issued a proposal Tuesday to improve the accounting and financial reporting requirements for accounting changes and error ...