Resistance to Changes in Financial Reporting Standards

Author: creativelivenew1 | 20 January 2024 |

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Free Download Edel Lemus, "Resistance to Changes in Financial Reporting Standards"
English | ISBN: 1443897280 | 2016 | 150 pages | PDF | 1449 KB
This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have, thus far, adopted IFRS as a singular accounting language, while the Securities and Exchange Commission (SEC), the Financial Accounting Standard Board (FASB), and the International Accounting Standard Board (IASB) have determined that IFRS should be adopted optionally in the United States by 2016. The book shows that IFRS should act as a singular accounting language, which will promote high transparency and a better economic position in the world financial market.

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