Recent Changes in Financial Reporting Standards

13 Pages Posted: 17 Jun 2002

Date Written: June 2002

Abstract

The Financial Accounting Standards Board (FASB) periodically issues new financial reporting standards that affect the way firms measure and report the results of their business activities. This article summarizes and illustrates recent financial reporting standards involving corporate acquisitions, asset impairments, and derivatives.

JEL Classification: M41, M44

Suggested Citation

Stickney, Clyde P., Recent Changes in Financial Reporting Standards (June 2002). Available at SSRN: https://ssrn.com/abstract=316419

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