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 to [...]
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 summarized [...]
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 an [...]
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 | 2 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 Standards [...]
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 Mr. Niemeier’s [...]
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 | 9 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
Oct. 8 Emergency Nurses Day
Oct. 9 Moldy [...]
Publishing Schedule
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 »
An eight part series reviewing 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 (Bowling Green professor) [final version]
Soon: [...]
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