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What exactly is convergence?
Pacter, Paul - In: International Journal of Accounting, Auditing and … 2 (2005) 1/2, pp. 67-83
From its inception in 1973, the former International Accounting Standards Committee (IASC) worked towards harmonising global accounting standards by developing standards that could serve as a model on which national standard setters could base their own standards. The IASC was replaced by the...
Persistent link: https://www.econbiz.de/10011130301
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U.S. GAAP Convergence to IFRS and the Risk Implications Involved in Convergence
Salzman, Benjamin J. - 2011
providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … specific accounting issues that the FASB and IASB are working on in their joint projects to eliminate the differences are … explored. The issues that the FASB and IASB need to cover in order to complete their efforts laid out in the Memorandum of …
Persistent link: https://www.econbiz.de/10009468755
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SEC’s push back on adoption of IFRS in the United States
Yallapragada, RamMohan R.; Roe, C. William; Toma, Alfred G. - In: Journal of business & economics research 12 (2014) 3, pp. 237-244
Persistent link: https://www.econbiz.de/10010400229
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature
Moehrle, S.; Kozloski, T.; Meckfessel, M.; … - In: Research in accounting regulation 30 (2018) 1, pp. 49-62
Persistent link: https://www.econbiz.de/10011916360
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SOME ISSUES ABOUT THE TRANSITION FROM U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
Elena, Hlaciuc; Catalina, Mihalciuc Camelia; Stefana, … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 28-28
The ultimate goal of a move to IFRS International Financial Reporting Standards isthe rigorous application of a single set of global accounting standards, which will produce high-quality, transparent financial information to help investors and other stakeholders in the world'scapital markets...
Persistent link: https://www.econbiz.de/10008497420
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Crisis and the Consolidation of International Accounting Standards: Enron, The IASB, and America
Eaton, Sarah - In: Business and Politics 7 (2005) 3, pp. 1137-1137
Commission (SEC) and the Financial Accounting Standards Board (FASB) have each become markedly receptive to the International … Accounting Standards Board's (IASB) efforts to harmonize accounting standards worldwide based on IFRSs. Why? This paper offers an … cautious approach to International Financial Reporting Standards (IFRSs), citing the superior rigor and overall quality of …
Persistent link: https://www.econbiz.de/10005752501
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Fair Value Measurement – Obstacle or Benefit of Financial Accounting and Reporting?
Žárová, Marcela - In: Český finanční a účetní časopis 2008 (2008) 4, pp. 44-50
this text. Public comments are supported by results from field testing realized in Finland. The US SEC shall have the … authority under the securities laws to suspend the application of Statement Number 157 of the FASB if the Commission determines …
Persistent link: https://www.econbiz.de/10011194978
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Impact on Financial Statements of New Accounting Model for Leases
Ma, Wenqi - 2011
On August 17, 2010 the IASB and FASB published an Exposure Draft on leases. A new accounting model for leases which …
Persistent link: https://www.econbiz.de/10009430253
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Conceptual framework for financial reporting 2018 : a critical review
Mondal, Ujjal - In: International journal of critical accounting : IJCA 12 (2021) 5, pp. 429-443
Persistent link: https://www.econbiz.de/10012939647
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Jurisprudence and the conceptual framework project : the enduring ideas of Scott, Spacek and Stamp
Lakshminarayan, Srivatsan - In: International journal of critical accounting : IJCA 12 (2021) 5, pp. 444-464
Persistent link: https://www.econbiz.de/10012939648