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Highlights of IFRS Research
Oleh:
Bolt-Lee, Cynthia
;
Smith, L. Murphy
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 208 no. 5 (Nop. 2009)
,
halaman 48.
Topik:
GAAP
;
IFRS
;
Benefits
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.27
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Conversion from U.S. GAAP to IFRS is a heavily discussed topic in the corporate world. Expected benefits of adoption include reporting consistency, enhanced global competition and improved financial reporting transparency. While many countries worldwide have already adopted IFRS, many other countries are closely examining its effects before adoption, not only from an economic perspective but also from a reporting quality position.
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