Mark Thoma: "The “#accounting view” of money: money as equity

https://twitter.com/MarkThoma/status/998689560736415744

Part I

Part II

This mathematical law can tell you whether a company is cooking its books

http://uk.businessinsider.com/deutsche-banks-use-of-benford-law-to-detect-company-fraud-2015-6

Guidance on accounting for expected credit losses - consultative document

Guidance on accounting for expected credit losses - consultative document

World Watch Issue 2, 2013 PWC

World Watch Issue 2, 2013

PWC: The new revenue recognition standard: Are you prepared for change? - 2014 Revenue Recognition Survey

http://www.pwc.com/en_US/us/audit-assurance-services/accounting-advisory/publications/assets/revenue-recognition-standard-financial-executives-survey.pdf

The Impact of the Dodd-Frank Act on Financial Stability and Economic Growth | Brookings Institution

The Impact of the Dodd-Frank Act on Financial Stability and Economic Growth | Brookings Institution

EMEA Corporates Remove $14 Billion Of Debt Because Of New IFRS Joint Venture Accounting

https://www.globalcreditportal.com/ratingsdirect/renderArticle.do?articleId=1357862&SctArtId=261649&from=CM&nsl_code=LIME&sourceObjectId=8803229&sourceRevId=7&fee_ind=N&exp_date=20240909-03:17:15

Small company reporting needs to improve | AccountingWEB

Small company reporting needs to improve | AccountingWEB

Accounting Standard Setters Recognize Complexity As They Continue to Make Progress, Say Conference Panelists

Standard & Poor's Global Credit Portal

IFRS Accounting Choices: An Impediment To Financial Statement Comparability

Standard & Poor's Global Credit Portal

U.S. Statutory Accounting Principles: A Common Set Of Principles, With An Uncommon Set Of Practices

Standard & Poor's Global Credit Portal

Global Accounting And Governance Insights | S&P Ratings

Global Accounting And Governance Insights | S&P Ratings

Standard & Poor's Ratings Services Responds To ESMA Guidelines On Alternative Performance Measures

https://www.globalcreditportal.com/ratingsdirect/renderArticle.do?articleId=1319970&SctArtId=248685&from=CM&nsl_code=LIME&sourceObjectId=8616484&sourceRevId=2&fee_ind=N&exp_date=20240701-20:04:20

Pursuit Of Comparability: Disclosure Rules Make U.S. And European Banks Less Like Apples And Oranges

https://www.globalcreditportal.com/ratingsdirect/renderArticle.do?articleId=1343690&SctArtId=249925&from=CM&nsl_code=LIME&sourceObjectId=8656728&sourceRevId=8&fee_ind=N&exp_date=20240708-20:36:30

Proposed Disclosure Enhancements In IFRS Could Help Improve Financial Reporting

https://www.globalcreditportal.com/ratingsdirect/renderArticle.do?articleId=1351432&SctArtId=255807&from=CM&nsl_code=LIME&sourceObjectId=8750430&sourceRevId=1&fee_ind=N&exp_date=20240804-22:15:35

Analyzing U.S. Rate-Regulated Utilities: The Magic Of Regulatory Assets And Liabilities

https://www.globalcreditportal.com/ratingsdirect/renderArticle.do?articleId=1354989&SctArtId=258852&from=CM&nsl_code=LIME&sourceObjectId=8721798&sourceRevId=3&fee_ind=N&exp_date=20240825-19:53:54

Taming Ambiguity: Regulators Take The Initiative To Clarify Alternative Performance Measures

https://www.globalcreditportal.com/ratingsdirect/renderArticle.do?articleId=1357210&SctArtId=260890&from=CM&nsl_code=LIME&sourceObjectId=8793441&sourceRevId=1&fee_ind=N&exp_date=20240904-22:13:35

Why Activism's Impact On Credit Quality Can Be Positive, Negative, Or Neutral

https://www.globalcreditportal.com/ratingsdirect/renderArticle.do?articleId=1357770&SctArtId=261669&from=CM&nsl_code=LIME&sourceObjectId=8801639&sourceRevId=1&fee_ind=N&exp_date=20240909-03:17:15

What The New Revenue Accounting Standards May Mean For Investors

https://www.globalcreditportal.com/ratingsdirect/renderArticle.do?articleId=1357744&SctArtId=261252&from=CM&nsl_code=LIME&sourceObjectId=8801805&sourceRevId=1&fee_ind=N&exp_date=20240907-21:30:36

Could Ballooning Loss Reserves From New Accounting Rules Deflate Bank Capital Ratios?

https://www.globalcreditportal.com/ratingsdirect/renderArticle.do?articleId=1357957&SctArtId=261575&from=CM&nsl_code=LIME&sourceObjectId=8788410&sourceRevId=1&fee_ind=N&exp_date=20240908-21:34:53