The Challenges for Establishing the Convergence of Accounting Reporting Among Different Countries

The purpose of this study is to exam the challenges for establishing the convergence of accounting reporting among different countries. The role and efforts by the International Financial Reporting Standards (IFRS), the Generally Accepted Accounting Principles (GAAP), and Financial Accounting Standards Board (FASB) are discussed to determine what progress has been achieved towards convergence.

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Year of publication:	2014
Authors:	Edwin Quinn Jr.
Published in:	International Journal of Academic Research in Accounting, Finance and Management Sciences. - Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences. - Vol. 4.2014, 2, p. 144-151
Publisher:	Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences
Subject:	Accounting reporting \| IFRS \| FASB \| GAAP

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010790000