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GAAP convergence or convergence Gap : unfolding ten years of accounting change
Baudot, Lisa - In: Accounting, auditing & accountability journal 27 (2014) 6, pp. 956-994
Persistent link: https://www.econbiz.de/10010409836
Cover Image
GAAP convergence or convergence Gap: unfolding ten years of accounting change
Baudot, Lisa - In: Accounting, Auditing & Accountability Journal 27 (2014) 6, pp. 956-994
Purpose – The purpose of this paper is to add to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards accepted by markets worldwide. This research studies the effort as one of “convergence” in accounting...
Persistent link: https://www.econbiz.de/10014642075
Cover Image
GAAP convergence or convergence Gap: unfolding ten years of accounting change
Baudot, Lisa - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 956-994
Purpose – The purpose of this paper is to add to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards accepted by markets worldwide. This research studies the effort as one of “convergence” in accounting...
Persistent link: https://www.econbiz.de/10010891220