Resistance to changes in financial reporting standards /

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This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have, thus far, adopted IFRS as a singular accounting language, while the Securities and Exchange Commission (S...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Lemus, Edel
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Newcastle-upon-Tyne, UK : Cambridge Scholars Publishing, 2016.
Temas:
International business enterprises > Accounting > Standards > United States.
Financial statements > Standards > United States.
Financial statements > Law and legislation > United States.
Entreprises multinationales > Comptabilité > Normes > États-Unis.
BUSINESS & ECONOMICS > Accounting > Financial.
Financial statements > Law and legislation.
Financial statements > Standards.
International business enterprises > Accounting > Standards.
United States.
Acceso en línea:Texto completo
Descripción
Sumario:This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have, thus far, adopted IFRS as a singular accounting language, while the Securities and Exchange Commission (SEC), the Financial Accounting Standard Board (FASB), and the International Accounting Standard Board (IASB) have determined that IFRS should be adopted optionally in the United States by 2016.
Descripción Física:1 online resource
Bibliografía:Includes bibliographical references.
ISBN:1443898341
9781443898348

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