Detail What Have IASB and FASB Convergence Efforts Achieved?   Oleh:  Pacter, Paul Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 215 no. 2 (Feb. 2013), page 50-59. Topik: International Accounting Standards; International Financial Reporting Standards; Convergence; Success Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.34 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel A key goal of the International Accounting Standards Board (IASB) and the International Financial Reporting Standards (IFRS) Foundation has been to bring the US on board. In October 2002, the IASB and FASB signed a memorandum of understanding that has come to be known as the "Norwalk Agreement." With the Norwalk Agreement, the boards launched a series of both short-term and longer-term convergence projects aimed at eliminating differences in the two sets of standards. The accompanying table, "Results of Convergence," sets out the author's admittedly subjective views about the success of convergence and the resulting improvements to IFRS for each of the projects listed in the various agreements between the IASB and FASB. Convergence may have been the most realistic way to initiate the use of IFRS in the US, but such an arrangement is not sustainable in the long term. Rather, the best approach for any jurisdiction is outright adoption of IFRS. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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