JournalofAccountancy

FASB, IASB to work on classification and measurement for financial instruments

FASB and the International Accounting Standards Board (IASB) are working together to reduce differences in their respective classification and measurement models for financial instruments. The boards ...
JournalofAccountancy

FASB issues new financial instruments recognition and measurement standard

FASB issued a new standard Tuesday designed to improve the recognition and measurement of financial instruments through targeted changes to existing GAAP. Public and private companies, not-for-profits ...
JSTOR Daily

Predicting Operational Rater-Type Classifications Using Rasch Measurement Theory and Random Forests: A Music Performance Assessment Perspective

This is a preview. Log in through your library . Abstract The purpose of this study was to build a Random Forest supervised machine learning model in order to predict musical rater-type ...
Accounting Today

FASB Issues Standard for Financial Instruments Recognition and Measurement

The IASB issued its own financial instruments standard, IFRS 9, in 2014. The "recognition and measurement" standard was formerly referred to as "classification and measurement" but was changed to ...