Liu, Chunhui; O'Farrell, Grace - In: International Journal of Managerial and Financial Accounting 2 (2010) 2, pp. 123-133
On March 4, 2008, Release No. 33-8879 adopted by the Securities and Exchange Commission (SEC) went into effect and eliminated the need for US-listed foreign companies who prepare financial statements in accordance with IASB-IFRS (International Financial Reporting Standards as issued by the...
