The Challenges for Establishing the Convergence of Accounting Reporting Among Different Countries

Edwin Quinn ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2014, vol. 4, issue 2, 144-151

Abstract: The purpose of this study is to exam the challenges for establishing the convergence of accounting reporting among different countries. The role and efforts by the International Financial Reporting Standards (IFRS), the Generally Accepted Accounting Principles (GAAP), and Financial Accounting Standards Board (FASB) are discussed to determine what progress has been achieved towards convergence.

Keywords: Accounting reporting; IFRS; FASB; GAAP (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:4:y:2014:i:2:p:144-151

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