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Material Detail

International Financial Reporting Standards (IFRS) - An AICPA Backgrounder

International Financial Reporting Standards (IFRS) - An AICPA Backgrounder

The growing acceptance of International Financial Reporting Standards (IFRS) as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. Today nearly 100 countries require or allow the use of IFRS for the preparation of financial statements by publicly held companies. In the United States, the Securities and Exchange Commission (SEC) is considering taking steps to set a date to allow U.S. public companies to use IFRS, and perhaps make its adoption mandatory. This 500K pdf document provides background information on IFRS.
Keywords:
International Financial Reporting Standards, IFRS
Disciplines:
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More about this material

Material Type:
Reference Material
Date Added to MERLOT:
July 21, 2008
Date Modified in MERLOT:
July 21, 2008
Author:
Submitter:
Susan Moncada
Primary Audience:
College Upper Division, Graduate School, Professional
Technical Format:
PDF
Mobile Compatibility:
Not specified at this time
Language:
English
Cost Involved:
No
Source Code Available:
Unknown
Accessibility Information Available:
Unknown
Creative Commons:
No

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