TITLE

The Convergence of IFRS and U.S. GAAP

AUTHOR(S)
Tyson, Tom
PUB. DATE
June 2011
SOURCE
CPA Journal;Jun2011, Vol. 81 Issue 6, p26
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the International Financial Reporting Standards (IFRS) as of August 2011. It makes reference to the "Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Reporting Standards by U.S. Issuers," published by the U.S. Securities and Exchange Commission (SEC) in November 2008. An analysis of the comment letters on the convergence of the U.S. Generally Accepted Accounting Principles (GAAP) to IFRS is offered.
ACCESSION #
65034325

 

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