TITLE

Achieving a Single Global Standard

AUTHOR(S)
Gannon, D. J.
PUB. DATE
August 2010
SOURCE
CPA Journal;Aug2010, Vol. 80 Issue 8, p11
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article focuses on the movement toward a single global standards called the International Financial Reporting Standards which, according to the author, is affecting how standards of accounting and financial reporting are developed, written and applied. It notes that the importance of having international standards, and the need to avoid differences in standards are stressed by the Group of Twenty (G-20). Also cited is a statement issued by the U.S. Securities and Exchange Commission (SEC) supporting convergence and global accounting standards.
ACCESSION #
53018976

 

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