All Articles tagged Accounting Standards Board

• Published Research Articles
  December 31, 2000 IST
  Arguing About Goodwill
  Keith Warnock

  This paper reviews the debate on goodwill between the publication of the Accounting Standards Committee's Discussion Paper of 1980 and the issue by the Accounting Standards Board in 1997.

  Abstract
• Published Research Articles
  December 31, 1997 IST
  Perceptions of Performance: The Reactions of Analysts and Institutional Investors to FRS 3
  Ciarán Ó hÓgartaighÉilish Reilly

  This paper explores the reactions of analysts and institutional investors to FRS 3 Reporting Financial Performance. Such reactions are elicited through an analysis of submissions to the Accounting Standards Board.

  Abstract