Accounting - CONVERGENCE: IN SEARCH OF THE BEST - The FASB-IASB agreement to collaborate on converging American and international accounting standards is affecting the nature of U.S. GAAP. Here's a look at how the two interact. For CPAs in public practice and in industry.
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|Authors:||Herrmann, Don ; Hague, Ian P.N.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 201.2006, 1, p. 69-74
New Developments in the Framework for Financial Reporting: The Role of National Standard Setters and the Canadian Contribution to Research on Measurement on Initial Recognition and a Framework for Disclosure of Financial Information
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