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New Empirical Evidence on Accounting Policy Disclosures : The Case of Critical Accounting Policies

Title data

Rupertus, Hendrik:
New Empirical Evidence on Accounting Policy Disclosures : The Case of Critical Accounting Policies.
2018
Event: 14th Workshop on European Financial Reporting (EUFIN) , 30.08.2018-31.08.2018 , Stockholm, Schweden.
(Conference item: Conference , Speech )

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The growth of communicating accounting policies, estimates and underlying uncertainties has increased continuously over the last years. Since 2001, U.S.-firms are encouraged to disclose their highly uncertain accounting policies with a material impact on the presentation of the financial condition of the firm (‘critical accounting policies’, CAP). In comparison, there exist no similar regulation within the IFRS. Moreover, many outsiders criticize that current disclosures about accounting policies and estimation uncertainties within the IFRS are too unspecific. Due to this lack of disclosure, the aim of the study is to analyze whether and how CAP disclosures could serve as a basis for future discussion by standard setters to improve current disclosure requirements. Based on my findings, I conclude that CAP disclosures would be fruitful and help investors to assess information about accounting policies and estimation uncertainties in the measurement process.

Further data

Item Type: Conference item (Speech)
Refereed: Yes
Keywords: accounting policies; critical accounting policies; estimation uncertainties; disclosures
Subject classification: JEL Classifications: M40, M41, M49
Institutions of the University: Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X > Chair Business Administration X - Univ.-Prof. Dr. Rolf Uwe Fülbier
Faculties
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 10 Sep 2018 08:07
Last Modified: 10 Sep 2018 08:07
URI: https://eref.uni-bayreuth.de/id/eprint/45741