Financial Accounting Standards Research Initiative

For our Wednesday, April 15th session (11am ET), Office Hours will focus on the Conceptual Framework Project.  Leading the discussion will be Ron Bossio, Senior Project Manager, and Kevin McBeth, Project Manager, from the Conceptual Framework Project Team.  You can read about the project itself on the FASB’s Conceptual Framework Project Page. Information on [...] Read more > >

Office hours tomorrow (4pm ET April 7), University of Chicago Prof. Christian Leuz will be leading a discussion on international convergence.  Christian is in an excellent position to do this:  as I mentioned in this posting on research by Ramanna and Sletten, Christian is one of the authors of a literature review on international convergence–the [...] Read more > >

Just a reminder that Wednesday, April 1, 11am ET,  Christine Botosan (Univ of Utah) will lead a discussion about her recent research on segment reporting, with Susan McMahon and Marry Harris Stanford—with particular emphasis on the role of managerial discretion and standards that require preparers to disclose information that is consistent with management’s own views.  [...] Read more > >

In response to popular demand, we have a number of research-oriented office hours sessions coming up. (Most of these will include standard-setters as participants, who can weigh in on the topics, much as Kim Petrone, Financial Statement Presentation Project Manager, did for Bob Lipe’s recent presentation.)  The schedule is: Wednesday, April 1, 11am ET: Christine Botosan [...] Read more > >

Leslie Hodder (Indiana University) will be joining us for FASRI Office Hours at 4pm ET, March 24th, to talk about recent research on Fair Value Accounting. No doubt we will talk a fair bit about FASB’s recent proposals to clarify FAS 157’s discussion on ‘active markets’ and to alter reporting of impairment (see here [...] Read more > >

On Wed, March 4th, we will be joined (once more) by Danielle Zeyher, FASB Project Manager of the joint FASB/IASB leasing project.  In addition to getting an update on the status of the project, we will also have an open discussion of the extent to which academic research can inform standard setters.  As a springboard [...] Read more > >