[PDF][PDF] Fasb Fin 48 Disclosures: Evidence On User Perceptions

T Smith, A Valencia, A Volkan, J Vorisek… - Accounting & …, 2023 - theibfr2.com
This study analyzes how financial statement users (users) interpret disclosures related to
Financial Accounting Standards Board (FASB) Interpretation No. 48, Accounting for …