Add to ORKGGiven the recent changes in the international sector, along with the similarities in the conceptual frameworks of the FASB and IASC, the relatively swift convergence of US GAAP and International Accounting Standards is a distinct possibility. This article contends convergence is possible, and reviews 3 key areas that could hinder or foster it: 1. the general organization, in terms of form and topical content, of the frameworks, 2. a significant pervasive difference between the frameworks, and 3. specific differences within the major topical areas of the frameworks
The importance of harmonization of accounting atandards is now widely accepted all over the world. T...
The convergence of US GAAP and IFRS has been significant for the US Financial Accounting Standards B...
Our paper contributes to the literature on international accounting by focusing on the standard sett...
This paper provides readers with: 1) An update on an institutional change that will focus the attent...
International accounting convergence is a highly complex process that began decades ago, emphasized ...
Convergence of international accounting standards is not a new initiative at the Financial Accountin...
The importance of harmonization of accounting atandards is now widely accepted all over the world. T...
This Note examines the trend toward the international convergence of accounting standards and then i...
Generally accepted accounting principles (GAAP) and international financial reporting standards (IFR...
This Note examines the trend toward the international convergence of accounting standards and then i...
In the past five years the accounting industry has undergone major transformations. A wave of corpor...
In the past five years the accounting industry has undergone major transformations. A wave of corpor...
The paper presents a critical analysis of the needs for, reasonableness, and status of the convergen...
In the past five years the accounting industry has undergone major transformations. A wave of corpor...
The current arguments for international accounting harmonization accepts that for some countries con...
The importance of harmonization of accounting atandards is now widely accepted all over the world. T...
The convergence of US GAAP and IFRS has been significant for the US Financial Accounting Standards B...
Our paper contributes to the literature on international accounting by focusing on the standard sett...
This paper provides readers with: 1) An update on an institutional change that will focus the attent...
International accounting convergence is a highly complex process that began decades ago, emphasized ...
Convergence of international accounting standards is not a new initiative at the Financial Accountin...
The importance of harmonization of accounting atandards is now widely accepted all over the world. T...
This Note examines the trend toward the international convergence of accounting standards and then i...
Generally accepted accounting principles (GAAP) and international financial reporting standards (IFR...
This Note examines the trend toward the international convergence of accounting standards and then i...
In the past five years the accounting industry has undergone major transformations. A wave of corpor...
In the past five years the accounting industry has undergone major transformations. A wave of corpor...
The paper presents a critical analysis of the needs for, reasonableness, and status of the convergen...
In the past five years the accounting industry has undergone major transformations. A wave of corpor...
The current arguments for international accounting harmonization accepts that for some countries con...
The importance of harmonization of accounting atandards is now widely accepted all over the world. T...
The convergence of US GAAP and IFRS has been significant for the US Financial Accounting Standards B...
Our paper contributes to the literature on international accounting by focusing on the standard sett...