Revising Financial Performance Reporting
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| Date | Friday, 23 January 2015 |
|---|---|
| Time | 3.00 - 5.00 pm |
| Venue | Ngee Ann Kongsi Auditorium School of Accountancy/School of Law Singapore Management University 60 Stamford Road, Level 2 |
Organiser
School of Accountancy Research (SOAR), SMU
Seats are limited and on a first come first served basis. Entry to the above seminar is free. A confirmation email of attendance can be provided upon request.
Click here to register. Please register by Monday, 12 January 2015.
About the Event
Revising Financial Performance Reporting: Is it the key to resolving some of the most challenging accounting standards setting issues?
During his time at the FASB, the IASB and FASB suspended work on three major joint projects due to challenges in identifying viable solutions: (1) financial statement presentation, (2) measurement phase of the conceptual framework, and (3) financial instruments with characteristics of equity. Dr Linsmeier believes that a key to resolving these issues may be in determining what financial statement users seek in the reporting of financial performance in the statement(s) of profit or loss and comprehensive income. In this lecture, Dr Linsmeier proposes a revised financial performance reporting model and explores the implications it might have for the development of concepts and/or guidance as both Boards begin efforts anew to address these challenging standards setting issues.
About the Speaker
Dr Thomas J Linsmeier
Board Member, Financial Accounting Standards Board (FASB)
Thomas J Linsmeier was appointed as a member of the Financial Accounting Standards Board (FASB) in July, 2006 and reappointed to a second five-year term starting in July 2011. An award-winning teacher and researcher with particular expertise in financial reporting for financial instruments, derivatives and risk management activities, Dr Linsmeier was formerly Russell E. Palmer Endowed Professor and Chairperson of the Department of Accounting and Information Systems at Michigan State University.
He also has served as Academic Fellow and Special Consultant to the Office of the Chief Accountant at the U.S. Securities and Exchange Commission (SEC) and has held professorial appointments at the University of Iowa and the University of Illinois at Urbana-Champaign.
Dr Linsmeier’s research has explored the role of accounting information in securities markets, including the usefulness to investors of fair value and market risk management disclosures, the valuation-relevance of earnings component information, and the economic effects of changes in accounting regulation. His work has been published in The Accounting Review; Journal of Accounting Research; Review of Accounting Studies; Accounting Horizons; Management Science; Journal of Accounting, Auditing, and Finance; Journal of Business, Finance and Accounting; Accounting and Business Research; and Financial Analysts Journal.
Dr Linsmeier has served as chairman of the Financial Accounting Standards Committee and president of the Financial Accounting and Reporting section of the American Accounting Association. He received his Ph.D. and MBA from the University of Wisconsin – Madison and his BBA from the University of Wisconsin-Milwaukee.
Dr Linsmeier’s second FASB term on ends on June 30, 2016.
Programme of Event
2.45 pm | All guests to be seated |
3.00 pm | Public Lecture by Dr Thomas Linsmeier |
4.15 pm | Question & Answer Session |
4.35 pm | Tea Reception |
Registration
Entry to the Public Lecture: Revising Financial Performance Reporting: Is it the key to resolving some of the most challenging accounting standards setting issues? is free.
Please click here to register for the event. Registration closes on Monday, 12 January 2015.
Kindly note that a confirmation email of your attendance will be available upon request after the event.
Contact Information
For enquiries, please contact:
Denise Yong
Tel: 6828 0990
Email: soaevents@smu.edu.sg