You Say IFRS, I Say FASB…Let's Call the Whole Thing Off

Autor/inn/en	Tickell, Geoffrey; Rahman, Monsurur; Alexandre, Romain
Titel	You Say IFRS, I Say FASB…Let's Call the Whole Thing Off
Quelle	In: American Journal of Business Education, 6 (2013) 5, S.505-512 (8 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1942-2504
Schlagwörter	Accounting; Standards; Retirement Benefits; Global Approach; Cost Effectiveness; Standard Setting; Foreign Countries; Australia; Austria; Brazil; Canada; China; European Union; France; Germany; Italy; Japan; Mexico; New Zealand; Russia; United Arab Emirates; United Kingdom; United States + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Standard; Retirement pay; Ruhegehalt; Globales Denken; Kosten-Nutzen-Analyse; Kosten-Nutzen-Denken; Standardisierung; Ausland; Australien; Österreich; Brasilien; Kanada; Frankreich; Deutschland; Italien; Mexiko; Neuseeland; Russland; Vereinigte Arabische Emirate; Großbritannien; USA
Abstract	This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions and Other Post-Employment Benefits". The paper concludes by suggesting that, while one set of global steps is a noble goal, it might not achieve the desired goal of comparability. (As Provided).
Anmerkungen	Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01