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

QUINN Jr., Edwin
April 2014
International Journal of Academic Research in Accounting, Financ;Apr2014, Vol. 4 Issue 2, p144
Academic Journal
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.


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