Sy, Aida; Tinker, Tony; Okcabol, Fahrettin - In: African Journal of Economic and Sustainable Development 1 (2012) 4, pp. 329-336
'gold standard' set by the US Securities and Exchange Commission (SEC) and the US Financial Accounting Standards Board (FASB … Reporting Standards (IFRS). The elephant in the room is the USA. The USA is the last but most important hold-out. Without a US … adoption of IFRS, IFRS will be relegated to a second-rate set of standards, used by countries that cannot afford (or meet) the …