W&L Dept. of Accounting
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According to the 2010-2011 Washington and Lee University Catalog (undergraduate), all "honors programs require an honors thesis during the senior year, involving six credits (no more, no less) of independent work, such as a significant report based upon field or laboratory research, a creative accomplishment in the arts, or a comparable scholarly undertaking, demonstrating more than simply a mastery of subject matter." This site provides access to honors theses the University Library has included in a digitization project beginning in 2010. In many cases, these records include online access to the complete contents of theses, but, at the authors' wishes, some of these records limit online access to current W&L researchers. For similar reasons, some records allow no online access at all.
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Preferred citation: [Identification of item], Student Papers, Record Group 38, Special Collections and Archives, Leyburn Library, Washington and Lee University, Lexington, VA
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Feedback and Pushback: Stakeholder Input and Other Influential Factors in the FASB's Adoption of ASC 606- Revenue from Contracts with Customers In 2002, the FASB took on a joint project with the IASB to create a single, comprehensive standard for revenue recognition. ASC 606 replaced the earnings-based model of recognition that, in practice, could lead to inconsistent, ...
Goodwill and Other Intangible Assets: An Exploratory Study into the Effectiveness of the Accounting Standards Codification (thesis) Financial statements are one of the primary tools used to assess a company’s performance and financial health. Maintaining clear financial statements is important not only for the company itself but also for other stakeholders, ...
U.S. GAAP vs. IFRS: A Comparative Study Regarding How Differences in Accounting Standards Can Affect Understanding of Company Financial Performance (thesis) Internationally, the two main regulatory bodies, which affect company financial reporting, are the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). The standards they ...