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ERIC Number: EJ1055048
Record Type: Journal
Publication Date: 2013
Pages: 8
Abstractor: As Provided
Reference Count: 13
ISBN: N/A
ISSN: ISSN-1942-2504
You Say IFRS, I Say FASB…Let's Call the Whole Thing Off
Tickell, Geoffrey; Rahman, Monsurur; Alexandre, Romain
American Journal of Business Education, v6 n5 p505-512 2013
This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions and Other Post-Employment Benefits". The paper concludes by suggesting that, while one set of global steps is a noble goal, it might not achieve the desired goal of comparability.
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Australia; Austria; Brazil; Canada; China; European Union; France; Germany; Italy; Japan; Mexico; New Zealand; Russia; United Arab Emirates; United Kingdom; United States