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Thomas J. Linsmeier

Financial Accounting Standards Board

48

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The Debate over Subsequent Accounting for Goodwill

2020 Accounting Horizons
- Thomas J. Linsmeier
- Erika Wheeler
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Revised Model for Presentation in Statement(s) of Financial Performance: Potential Implications for Measurement in the Conceptual Framework

2016 Accounting Horizons
- Thomas J. Linsmeier
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Fair Value Accounting for Financial Instruments: Does It Improve the Association Between Bank Leverage and Credit Risk?

2013 The Accounting Review
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A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market test?”

2013 Review of Accounting Studies
- Thomas J. Linsmeier
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Fair Value Accounting for Financial Instruments: Does It Improve the Association between Bank Leverage and Credit Risk?

2013 The Accounting Review
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Business-model (intent)-based accounting

2012 Accounting and Business Research
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Reporting Financial Performance: The Key to Resolving Many Vexatious Accounting Standard Setting Issues?

2012
- Thomas J. Linsmeier
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Fair Value Accounting for Financial Instruments: Does It Improve the Association between Bank Leverage and Credit Risk?

2012
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Fair Value Accounting for Financial Instruments: Does It Improve the Association between Bank Leverage and Credit Risk?

2012
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Financial Reporting and Financial Crises: The Case for Measuring Financial Instruments at Fair Value in the Financial Statements

2011 Accounting Horizons
- Thomas J. Linsmeier
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Citations (40)