TITLE

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

AUTHOR(S)
QUINN Jr., Edwin
PUB. DATE
April 2014
SOURCE
International Journal of Academic Research in Accounting, Financ;Apr2014, Vol. 4 Issue 2, p144
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
96972477

 

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