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International Accounting Convergence; IFRS and US GAAP
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Economic Topics research papers
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This 6 page paper examines the potential of international accounting standards considering the advantages and disadvantages of harmonisation and the specific challenges and barriers that exist preventing the US from adopting International Financial Reporting Standards (IFRS). The paper start of a general overview of the implications for harmonisation and then considers the specific difficulties the US would face moving from a rules-based system to a principles-based system. The bibliography cites 6 sources.
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Pages:
6
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Filename:TS14_Teacconverg.rtf |
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Paper Title:
International Accounting Convergence; IFRS and US GAAP
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