TITLE

the SEC goes INTERNATIONAL

AUTHOR(S)
CIESIELSKI, JACK T.; WEIRICH, THOMAS R.
PUB. DATE
December 2008
SOURCE
Strategic Finance;Dec2008, Vol. 90 Issue 6, p32
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
This article presents proposals to coordinate the regulations of the U.S. Financial Accounting Standards Board (FASB) with those of the International Accounting Standards Board (IASB). U.S. Securities & Exchange Commission chief accountant Don Nicolaisen's proposal to coordinate the Accounting standards of the FASB with the International Financial Reporting Standards (IFRS) of the IASB is noted. The effect of this change on small businesses and conglomerate companies in the U.S. is assessed.
ACCESSION #
35516375

 

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