An executive's guide for moving from U.S. GAAP to IFRS
(eBook)
The book reviews different issues relating to the possibility that the Securities and Exchange Commission (SEC) may eventually mandate the use of International Financial Reporting Standards (IFRS) for use by listed companies and delegate to the International Accounting Standards Board (IASB) the task of providing accounting standards for the United States. The first chapter reviews the international movement to converge on a single global basis of accounting for listed companies. It also discusses the experience of European companies, where 25 countries adopted IFRS in 2005. The second chapter analyzes the position in the United States. It looks at the advantages and disadvantages for corporations and explains the convergence program being followed by the Financial Accounting Standards Board (FASB) and the IASB. It also looks at the SEC's activities in this area and then sets out the challenges to be addressed by U.S. corporations if IFRS are adopted. Canada has made the decision to switch in 2011, and the Canadian experience is discussed as offering a blueprint for the United States. This is followed by an extensive analysis of the technical differences between IFRS and U.S. Generally Accepted Accounting Principles (GAAP). The last two chapters explain the organizational structure of the IASB and its standard-setting process, and then the evolution of the international standard-setter from its beginning in 1973.
Walton, P. (2009). An executive's guide for moving from U.S. GAAP to IFRS. [New York, N.Y.] (222 East 46th Street, New York, NY 10017), Business Expert Press.
Chicago / Turabian - Author Date Citation (style guide)Walton, Peter. 2009. An Executive's Guide for Moving From U.S. GAAP to IFRS. [New York, N.Y.] (222 East 46th Street, New York, NY 10017), Business Expert Press.
Chicago / Turabian - Humanities Citation (style guide)Walton, Peter, An Executive's Guide for Moving From U.S. GAAP to IFRS. [New York, N.Y.] (222 East 46th Street, New York, NY 10017), Business Expert Press, 2009.
MLA Citation (style guide)Walton, Peter. An Executive's Guide for Moving From U.S. GAAP to IFRS. [New York, N.Y.] (222 East 46th Street, New York, NY 10017), Business Expert Press, 2009.
Notes
Record Information
| Last Sierra Extract Time | Mar 24, 2024 08:46:31 AM |
|---|---|
| Last File Modification Time | Mar 24, 2024 08:46:46 AM |
| Last Grouped Work Modification Time | Mar 24, 2024 08:46:38 AM |
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| 100 | 1 | |a Walton, Peter.|0 https://id.loc.gov/authorities/names/n83219515 | |
| 245 | 1 | 3 | |a An executive's guide for moving from U.S. GAAP to IFRS|h [electronic resource] /|c Peter Walton. |
| 250 | |a 1st ed. | ||
| 264 | 1 | |a [New York, N.Y.] (222 East 46th Street, New York, NY 10017) :|b Business Expert Press,|c 2009. | |
| 300 | |a 1 electronic text (127 pages) :|b digital file. | ||
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| 490 | 1 | |a Financial accounting collection | |
| 500 | |a Title from PDF t.p. (viewed on August 12, 2009). | ||
| 504 | |a Includes bibliographical references (pages 121-122) and index. | ||
| 505 | 0 | |a Chapter 1: The worldwide move to IFRS -- Chapter 2: Moving from U.S. GAAP to IFRS -- Chapter 3: Canadian GAAP and IFRS -- Chapter 4: Major technical differences -- Chapter 5: IASB's standard-setting process -- Chapter 6: The origins of the IASB -- Notes -- References -- Index. | |
| 506 | |a Access restricted to authorized users and institutions. | ||
| 520 | 3 | |a The book reviews different issues relating to the possibility that the Securities and Exchange Commission (SEC) may eventually mandate the use of International Financial Reporting Standards (IFRS) for use by listed companies and delegate to the International Accounting Standards Board (IASB) the task of providing accounting standards for the United States. The first chapter reviews the international movement to converge on a single global basis of accounting for listed companies. It also discusses the experience of European companies, where 25 countries adopted IFRS in 2005. The second chapter analyzes the position in the United States. It looks at the advantages and disadvantages for corporations and explains the convergence program being followed by the Financial Accounting Standards Board (FASB) and the IASB. It also looks at the SEC's activities in this area and then sets out the challenges to be addressed by U.S. corporations if IFRS are adopted. Canada has made the decision to switch in 2011, and the Canadian experience is discussed as offering a blueprint for the United States. This is followed by an extensive analysis of the technical differences between IFRS and U.S. Generally Accepted Accounting Principles (GAAP). The last two chapters explain the organizational structure of the IASB and its standard-setting process, and then the evolution of the international standard-setter from its beginning in 1973. | |
| 530 | |a Also available in print. | ||
| 533 | |a Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. | ||
| 538 | |a Mode of access: World Wide Web. | ||
| 610 | 2 | 0 | |a International Accounting Standards Board.|0 https://id.loc.gov/authorities/names/nr2001020454 |
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| 650 | 0 | |a Accounting|x Standards|z United States.|0 https://id.loc.gov/authorities/subjects/sh2007100515 | |
| 653 | |a Convergence | ||
| 653 | |a Adoption of IFRS | ||
| 653 | |a Global standard | ||
| 653 | |a International Financial Reporting Standards | ||
| 653 | |a U.S. GAAP | ||
| 653 | |a SEC requirements | ||
| 653 | |a International Accounting Standards Board | ||
| 830 | 0 | |a Financial accounting collection (Online) | |
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