TITLE

IFRSing in the USA

PUB. DATE
February 2012
SOURCE
Chartered Accountants Journal;Feb2012, Vol. 91 Issue 1, p80
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article discusses U.S. accounting standards. The possible adoption of International Financial Reporting Standards (IFRS) by the U.S. Securities & Exchange Commission (SEC) instead of the Generally Accepted Accounting Principles (GAAP) previously used is considered. It is noted that an unfinished review of the governance structure of the International Accounting Standards Board (IASB) is among the factors delaying SEC acceptance of IFRS.
ACCESSION #
73187957

 

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