TITLE

Global Accounting Standards--From Vision to Reality

AUTHOR(S)
Pacter, Paul
PUB. DATE
January 2014
SOURCE
CPA Journal;Jan2014, Vol. 84 Issue 1, p6
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the implementation of global standards for audited and financial statements by the International Accounting Standards Board (IASB) under the jurisdiction of the International Financial Reporting Standards (IFRS) Foundation. Topics covered include the creation of the International Accounting Standards Committee (IASC) prior to its successor IASB, objectives of the IFRS adoption and implications of the IFRS requirements to the jurisdictions.
ACCESSION #
108825982

 

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