Intermediate Accounting with Access Code [With Workbook]
WORKBOOK, 025
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ISBN-13:
9781259182488
Veröffentl:
2013
Einband:
WORKBOOK, 025
Erscheinungsdatum:
01.11.2013
Seiten:
0
Autor:
J. David Spiceland
Gewicht:
3062 g
Format:
279x216x48 mm
Sprache:
Englisch
Beschreibung:
Financial accounting is undergoing a period of unprecedented change. The FASB and IASB have been working together to issue converged accounting standards that will dramatically change key reporting areas, and more generally have sought to converge accounting standards over time. In late 2011, the SEC will announce its decision on whether large public companies in the U.S. will be able to choose whether to report under U.S. GAAP or IFRS or if all companies are anticipated to be reporting under IFRS in the near future. So, while there currently is considerable overlap between U.S. GAAP and IFRS, and that overlap is increasing as convergence continues, important differences remain.
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