use of international financial reporting standards (IFRS) by U.S. Companies. We comment on five key issues raised by the … achieve the stated goals of comparability and consistency of financial reporting on a global basis. We favor allowing U …

statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U.S. GAAP …

issues. In many cases, we may need a good enough (even arbitrary) standard that coordinates our reporting choices, while at … reporting dilemmas: stocks and flows, ex-ante and ex post, conventions and economic substance, and evolution and design by … suggest that financial reporting would benefit from a willingness to pay attention to both sides, and balance the reliability …

reporting suggests that balancing them with community’s social norms may be a better option. “True and fair” override of written … standards could serve as the moral compass of financial reporting …

reporting suggests that balancing them with community's social norms may be a better option. “True and fair” override of written … standards could serve as the moral compass of financial reporting …

reporting get caught in the standardization project, replacing norms of corporate and professional behaviour by written rules … corporate governance? I argue that heavy reliance on the codification of financial reporting has been a wrong path. A shift from …