ACCT Honors Theses
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This collection contains the scholarship of the W&L Dept. of Accounting's students.
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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 ...