Add to ORKGThe US Securities and Exchange Commission has conducted a public consultation on a "roadmap" it proposed late last year to adopt International Financial Reporting Standards in America. This debate takes particular relevance as the crisis has highlighted the importance of accounting standards as an instrument of economic policymaking, with a high-profile controversy about "mark-to-market" accounting. Nicolas Véron responds with suggestions about how the SEC should both support IFRS, and push for reforms of standard-setting governance and globally consistent enforcement
The SEC issued the “Commission Statement in Support of Convergence and Global Accounting Standards” ...
Growing acceptance of the International Financial Reporting Standards (IFRS) worldwide and recent ac...
The Securities Exchange Commission (SEC) has introduced a Roadmap that describes a process leading...
The US Securities and Exchange Commission has conducted a public consultation on a â??roadmap" it pr...
Accounting provides a fundamental underpinning for capital markets, and the worldwide spread of Inte...
Accounting provides a fundamental underpinning for capital markets, and the worldwide spread of Inte...
For a long time, the United States (US) Generally Accepted Accounting Principles (GAAP), are conside...
AbstractAccounting is a byproduct of its environment. It takes information and transmits it for us...
This paper presents the pros and cons of the use of IFRS by US companies. The quest for one set of h...
The recent adoption of International Financial Reporting Standards (IFRS) by major bodies, such as t...
In an age where technology makes the world smaller and business transactions happen by the microseco...
In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards ...
There has been much discussion about the FASB and the IASB and their joint efforts to create a new s...
The SEC issued the “Commission Statement in Support of Convergence and Global Accounting Standards” ...
The Securities Exchange Commission has introduced a Roadmap that describes a process leading to mand...
The SEC issued the “Commission Statement in Support of Convergence and Global Accounting Standards” ...
Growing acceptance of the International Financial Reporting Standards (IFRS) worldwide and recent ac...
The Securities Exchange Commission (SEC) has introduced a Roadmap that describes a process leading...
The US Securities and Exchange Commission has conducted a public consultation on a â??roadmap" it pr...
Accounting provides a fundamental underpinning for capital markets, and the worldwide spread of Inte...
Accounting provides a fundamental underpinning for capital markets, and the worldwide spread of Inte...
For a long time, the United States (US) Generally Accepted Accounting Principles (GAAP), are conside...
AbstractAccounting is a byproduct of its environment. It takes information and transmits it for us...
This paper presents the pros and cons of the use of IFRS by US companies. The quest for one set of h...
The recent adoption of International Financial Reporting Standards (IFRS) by major bodies, such as t...
In an age where technology makes the world smaller and business transactions happen by the microseco...
In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards ...
There has been much discussion about the FASB and the IASB and their joint efforts to create a new s...
The SEC issued the “Commission Statement in Support of Convergence and Global Accounting Standards” ...
The Securities Exchange Commission has introduced a Roadmap that describes a process leading to mand...
The SEC issued the “Commission Statement in Support of Convergence and Global Accounting Standards” ...
Growing acceptance of the International Financial Reporting Standards (IFRS) worldwide and recent ac...
The Securities Exchange Commission (SEC) has introduced a Roadmap that describes a process leading...