Business-model (intent)-based accounting

References

• AICPA . 1959 . Accounting research bulleting no. 51: consolidated financial statements , New York : Committee on Accounting Procedure, American Institute of Certified Public Accountants .
   Google Scholar
• Badertscher, B.A., Burks, J.J. and Easton, P.D., 2011. When a loss is more than just a loss: the market pricing of other-than-temporary impairments. Working paper, University of Notre Dame.
   Google Scholar
• Ball, R., Jayaraman, S. and Shivakumar, L., 2011. The effect of mark-to-market accounting for trading securities on financial reporting transparency and information asymmetry in banks. Working paper, University of Chicago.
   Google Scholar
• Barth , M. , Beaver , W. and Landsman , W. 2001 . The relevance of the value relevance literature for financial accounting standard setting: another view . Journal of accounting and economics , 31 ( 1–3 ) : 77 – 104 .
   Web of Science ®Google Scholar
• Bischof, J., Daske, H. and Gebhardt, G., 2011. Fair value accounting and the business model of banks. Working paper, University of Mannheim.
   Google Scholar
• Blankespoor, E., Linsmeier, T.J., Petroni, K. and Shakespeare, C., 2011. Fair value accounting for financial instruments: does it improve the association between bank leverage and credit risk? Working paper, Michigan State University, East Lansing.
   Google Scholar
• Dong, M., Ryan, S.G. and Zhang, X.-J., 2011. Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization. Working paper, University of Lausanne.
   Google Scholar
• FASB . 1975 . Statement of financial accounting standard no. 6: classification of short-term obligations expected to be refinanced , Norwalk , CT : Financial Accounting Standards Board .
   Google Scholar
• FASB . 1976 . Statement of financial accounting standard no. 13: accounting for leases , Norwalk , CT : Financial Accounting Standards Board .
   Google Scholar
• FASB . 2002 . Statement of financial accounting standard no.146: accounting for costs associated with exit or disposal activities , Norwalk , CT : Financial Accounting Standards Board .
   Google Scholar
• FASB . 2003 . FASB interpretation no. 46(R): consolidation of variable interest entities , Norwalk , CT : Financial Accounting Standards Board .
   Google Scholar
• FASB . 2009 . Statement of financial accounting standard no. 167: amendments to FASB interpretation no. 46(R) , Norwalk , CT : Financial Accounting Standards Board .
   Google Scholar
• FASB, 2010. Statement of financial accounting concepts no. 8: conceptual framework for financial reporting: Chapter 1, The objective of general purpose reporting and Chapter 3, Qualitative characteristics of useful financial information. Norwalk, CT: Financial Accounting Standards Board.
   Google Scholar
• Hodder , L. D. , Hopkins , P. E. and Wahlen , J. W. 2006 . Risk-relevance of fair-value income measures for commercial banks . Accounting review , 81 ( 2 ) : 337 – 375 .
   Web of Science ®Google Scholar
• IASB . 2003a . International accounting standard no. 2: inventories , London : International Accounting Standards Board, IFRS Foundation .
   Google Scholar
• IASB . 2003b . International accounting standard no. 16: property, plant and equipment , London : International Accounting Standards Board, IFRS Foundation .
   Google Scholar
• IASB . 2006 . International financial reporting standard no. 8: operating segments , London : International Accounting Standards Board, IFRS Foundation .
   Google Scholar
• IASB . 2008 . International financial reporting standard no. 3: business combinations , London : International Accounting Standards Board, IFRS Foundation .
   Google Scholar
• IASB . 2009 . International accounting standard 39: financial instruments: recognition and measurement , London : International Accounting Standards Board, IFRS Foundation .
   Google Scholar
• IASB . 2010a . International financial reporting standard no. 9: financial instruments , London : International Accounting Standards Board, IFRS Foundation .
   Google Scholar
• IASB, 2010b. The conceptual framework for financial reporting 2010: Chapter 1, The objective of financial reporting, and Chapter 3, Qualitative characteristics of useful financial information. London: International Accounting Standards Board, IFRS Foundation.
   Google Scholar
• IASC, 1998. International accounting standard no. 37: provisions, contingent liabilities, and contingent assets. London: IFRS Foundation (formerly issued by the International Accounting Standards Committee).
   Google Scholar
• ICAEW, 2010. Business models in accounting: the theory of the firm and financial reporting. London: Institute of Chartered Accountants of England and Wales. Available from: http://www.icaew.com/frf [Accessed 15 September 2011].
   Google Scholar
• Landsman , W. R. 2007 . Is fair value accounting information relevant and reliable? Evidence from capital market research . Accounting and Business Research , 37 ( 3 ) : 19 – 30 .
   Google Scholar