Concepedia

Asset Reclassification

Asset Reclassification is a methodological framework in nonprofit accounting that systematically reclassifies net assets from restricted to unrestricted categories upon fulfillment of donor-imposed conditions, thereby reflecting changes in an organization’s discretion over resource use in accordance with established financial reporting standards.

11

Publications

329

Citations

28

Authors

24

Institutions

Publications per year

2017–2026

3

Parents

Publications

11

Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization

Minyue Dong, Stephen G. Ryan, Xiao‐Jun Zhang · Review of Accounting Studies · 2013 · 77 citations · Full text

, , +12

Non-performing loans at the dawn of IFRS 9: regulatory and accounting treatment of asset quality

David Bholat, Rosa M. Lastra, Sheri M. Markose et al. · Journal of Banking Regulation · 2017 · 55 citations

, , +15

Fair Value Reclassifications of Financial Assets during the Financial Crisis

Jannis Bischof, Ulf Brüggemann, Holger Daske · edoc Publication server (Humboldt University of Berlin) · 2012 · 54 citations · Full text

, , +15

The Amendment of IAS 39

Mari Paananen, Annelies Renders, Kim M. Shima · Journal of Accounting Auditing & Finance · 2011 · 29 citations

, , +17

Preserving Amortized Costs Within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities Upon Realization

Minyue Dong · SSRN Electronic Journal · 2012 · 28 citations · Full text

, , +12

1–5 of 11

Authors

28

  1. PF
    Peter Fiechter

    University of Neuchâtel, Switzerland

    2 publications · 25 citations

    2

    h-index

  2. GJ
    Gerald J. Lobo

    University of Houston, United States

    2 publications · 36 citations

    2

    h-index

  3. CY
    Chu Yeong Lim

    Singapore Management University, Singapore

    2 publications · 36 citations

    2

    h-index

  4. MD
    Minyue Dong

    University of Lausanne, Switzerland

    2 publications · 105 citations

    2

    h-index

  5. AR
    Annelies Renders

    Maastricht University, Netherlands

    2 publications · 42 citations

    2

    h-index

1–5 of 28

Institutions

24

  1. University of California, Berkeley

    Berkeley, United States

    2 h-index

    3 publications

    133 citations

  2. Maastricht University

    Maastricht, The Netherlands

    2 h-index

    2 publications

    42 citations

  3. University of Lausanne

    Lausanne, Switzerland

    2 h-index

    2 publications

    105 citations

  4. Singapore Management University

    Singapore, Singapore

    2 h-index

    4 publications

    72 citations

  5. University of Neuchâtel

    Neuchâtel, Switzerland

    2 h-index

    2 publications

    25 citations

  6. University of Houston

    Houston, United States

    2 h-index

    2 publications

    36 citations

  7. University of Zurich

    Zurich, Switzerland

    1 h-index

    1 publications

    12 citations

  8. Nanyang Technological University

    Singapore, Singapore

    1 h-index

    2 publications

    20 citations

1–8 of 24

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 48 citations

    3

    h-index

  2. Review of Accounting Studies

    2 publications · 90 citations

    2

    h-index

  3. Journal of Accounting and Public Policy

    1 publications · 26 citations

    1

    h-index

  4. edoc Publication server (Humboldt University of Berlin)

    Repository · 1 publications · 54 citations

    1

    h-index

  5. Journal of Accounting Auditing & Finance

    JAAF · 1 publications · 29 citations

    1

    h-index

1–5