This is part six of an eight-part series in which I review the seven IFRS critics (Sunder, Niemeier, Ball, Ketz, Selling, Jensen & Albrecht) of whom I am aware. The series continues on regular posting dates, MWF. In today’s essay, I review the anti-IFRS views of Robert E. Jensen, Ph.D., as summarized from his posts [...]
Archive for October, 2008
Bob Jensen–IFRS Critic
Posted in Accounting, IFRS, Regulation, tagged Accounting, Accounting regulation, Anti-IFRS, Auditors, Big Four, Christopher Cox, FASB, Financial accounting, Financial disclosure, Financial system, GAAP, IASB, IFRS, IFRS critic, IFRS opponent, IFRS resistance, Jensen, PUS, Robert E Jensen, Robert Herz, SEC, Smell test on October 24, 2008 | 3 Comments »
Tom Selling–IFRS Critic
Posted in Accounting, IFRS, Regulation, tagged Accounting, Accounting regulation, Corporate governance, Financial accounting, Financial disclosure, GAAP, IFRS, IFRS resistance, The Accounting Onion, Tom Selling on October 20, 2008 | 1 Comment »
This is part five of an eight-part series in which I review the seven IFRS critics (Sunder, Niemeier, Ball, Ketz, Selling, Jensen & Albrecht) of whom I am aware. The series continues over the next two weeks on regular posting dates, MWF. In today’s essay, I review the anti-IFRS views of Tom Selling, Ph.D., as [...]
Ed Ketz–IFRS Critic
Posted in Accounting, IFRS, Regulation, tagged Accounting, Accounting regulation, Ed Ketz, Financial accounting, Financial disclosure, GAAP, IFRS, IFRS resistance on October 17, 2008 | Leave a Comment »
This is part four of an eight-part series in which I review the seven IFRS critics (Sunder, Niemeier, Ball, Ketz, Selling, Jensen & Albrecht) of whom I am aware. The series continues over the next two weeks on regular posting dates, MWF. In today’s essay, I review the work of J. Edward Ketz. Ed writes [...]
Ray Ball–IFRS Critic
Posted in Accounting, IFRS, Regulation, tagged Accounting, Accounting regulation, Anti-IFRS, Financial accounting, Financial disclosure, Financial system, GAAP, IFRS, IFRS critic, IFRS opponent, IFRS resistance, Ray Ball on October 15, 2008 | 4 Comments »
This is part three of an eight-part series in which I review the seven IFRS critics (Sunder, Niemeier, Ball, Ketz, Selling, Jensen & Albrecht) of whom I am aware. The series continues over the next two weeks on regular posting dates, MWF. In today’s essay, I review Ray Ball’s very popular paper, “International Financial Reporting [...]
Charles Niemeier–IFRS Critic
Posted in Accounting, IFRS, Regulation, tagged Accounting, Accounting regulation, Charles Niemeier, GAAP, IFRS, IFRS Roadmap, Niemeier, NYSSCPA, PCAOB, Regulatoin, SEC, Securities and Exchange Commission on October 10, 2008 | 1 Comment »
This is part two of an eight part series in which I review the seven IFRS critics (Sunder, Niemeier, Ball, Ketz, Selling, Jensen & Albrecht) of whom I am aware. The series continues over the next two weeks on regular posting dates, MWF. Charles Niemeier, member of PCAOB It has now been 30 days since [...]
Shyam Sunder–IFRS Critic
Posted in Accounting, IFRS, Regulation, tagged Accounting, Accounting regulation, Anti-IFRS, IFRS, Shyam Sunder, Washington consensus on October 8, 2008 | Leave a Comment »
This is part one of an eight part series in which I review the seven IFRS critics (Sunder, Niemeier, Ball, Ketz, Selling, Jensen & Albrecht) of whom I am aware. The series continues over the next two weeks on regular posting dates, MWF. Please be aware that you will need more time than usual to [...]
Accounting Day
Posted in Accountant, Accounting, Albrecht faves, tagged Accountant, Accounting, Accounting Day, Fiscal New Year, Luca Pacioli, Pacioli, Tax Day on October 6, 2008 | 11 Comments »
There’s a day for everything and everybody. HolidayInsights.com maintains a nearly exhaustive list: Coming up are: Oct. 5 World Teacher’s Day Oct. 6 Come and Take It Day Oct. 6 Mad Hatter Day Oct. 6 Physician Assistant Day Oct. 7 Bald and Free Day Oct. 8 World Smile Day Oct. 8 American Touch Tag Day [...]
Schedule for Against IFRS for the USA
Posted in Accounting, IFRS, Regulation, tagged Accounting regulation, Anti-IFRS, Financial accounting, GAAP, IFRS, IFRS critic, IFRS opponent, IFRS resistance, Regulation on October 4, 2008 | 4 Comments »
A series the arguments of seven prominent opponents to the U.S. adoption of IFRS. Shyam Sunder–IFRS Critic (Yale professor) Charles Niemeier–IFRS Critic (PCAOB member) Ray Ball–IFRS Critic (Chicago professor) Ed Ketz–IFRS Critic (Penn State professor) Tom Selling–IFRS Critic (consultant, retired Thunderbird prof) Bob Jensen–IFRS Critic (Trinity professor, emeritus) David Albrecht–IFRS Critic (Concordia professor, was of [...]
Next week on The Summa
Posted in Accounting on October 3, 2008 | Leave a Comment »
Another long week. Currently, I’m grading a grand total of 1,016 exam questions offered up by 130 students (and only 20% complete), so all serious blog articles will be put off. The next posts out will be from the following topics: “Accounting Professors Who Blog,” In some academic areas, it is almost mandatory for professors [...]
Accounting ads, part 2
Posted in Cartoons, Humor and cartoons, tagged Accounting, Accounting cartoons, Accounting humor on October 3, 2008 | Leave a Comment »
Have you ever heard that a good accountant is a credit to the accounting profession? I prefer to think that a good accountant is a debit to the accounting profession. These images are for those needing a smile. I’m using royalty free images from Broderbund and my own warped sense of humor. My renditions [...]
IFRS As a Subject of Academic Inquiry
Posted in Accounting, IFRS, Regulation, tagged Accounting, Accounting regulation, GAAP, IFRS on October 1, 2008 | Leave a Comment »
I am finding the IFRS v. GAAP thing to be absolutely fascinating. After a lot of study, I have come to think of it as four separate topics. (1) There are substantial advantages to the world if IFRS becomes the lingua franca of financial statements. Despite David Tweedie’s attempts to hawk IFRS to the world, this [...]
Benefits and Costs to U.S. Adoption of IFRS
Posted in Accounting, IFRS, Regulation, tagged Accounting, Accounting regulation, GAAP, IFRS, Regulation, SEC on October 1, 2008 | 11 Comments »
In this essay, I apply a well known accounting framework to the issue of whether or not to adopt IFRS as a basis for U.S. corporations to use when preparing financial statements. The conclusion I draw is that adopting IFRS costs trillions of U.S. dollars to the American investment community. In the course Managerial Accounting [...]
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