Business Commons^™

Improving Critical Thinking Through Effective Pedagogy For Online Coursework - Benefits, Limitations And Best Practices Of Online Coursework, Mary Kay Copeland

Business Faculty/Staff Publications

No abstract provided.

Standard Setting Should Remain In The Private Sector, Nichole Calhoun

The Review: A Journal of Undergraduate Student Research

"In lieu of an abstract, below is the essay's first paragraph.

The Financial Accounting Standards Board (FASB) is the body that establishes accounting standards in the United States. The FASB has a specific operating procedure that it goes through before it will issue a statement for a new standard. During the early stages of this process, a task force is appointed to research a topic of concern and a memorandum is issued to invite discussion. Then there is a public comment period, during which information from and views of interested parties are accepted and reviewed. Some parties that often give …

Conceptual Framework Project, Gabriella Sasso

The Review: A Journal of Undergraduate Student Research

In lieu of an abstract, below is the essay's first paragraph.

Beginning in 1973, the Financial Accounting Standards Board's Conceptual Framework Project was formed. After twelve years of putting together what was designed to describe existing practice, prescribe future practice and define commonly used terms, the results and support were far from what was expected. Many felt that the project was a great waste of time, resources and effort, while others believed it to be one of the most important accomplishments in the accounting field. By examining both the pros and the cons of the Conceptual Framework Project, it can …

Accounting For Goodwill, Julie Bennett

The Review: A Journal of Undergraduate Student Research

In lieu of an abstract, below is the first paragraph of the paper.

Goodwill has become an increasingly larger portion of the assets transferred to a company during an acquisition. Financial statement users are now in need of better information about goodwill. This paper will ( 1) compare the prior method of accounting for goodwill to the new method of accounting for goodwill, (2) examine some of the controversies surrounding the accounting method, and (3) examine some of the effects the new accounting method has had on businesses. Goodwill has become an increasingly larger portion of the assets transferred to …