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- Title
HEEDLESS GLOBALISM: THE SEC'S ROADMAP TO ACCOUNTING CONVERGENCE.
- Authors
Bratton, William W.
- Abstract
The article discusses the role of the Financial Accounting Standards Board (FASB) in regulating the financial market in the U.S. It provides an overview of the independent function of the FASB as well as its convergence initiative with the International Accounting Standards Board (IASB). It further explores the differences of the accounting treatments under the Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS).
- Subjects
UNITED States; FINANCIAL Accounting Standards Board; FINANCIAL institutions; ACCOUNTING standards; INTERNATIONAL accounting standards; INTERNATIONAL Accounting Standards Board; FINANCIAL markets
- Publication
University of Cincinnati Law Review, 2010, Vol 79, Issue 2, p471
- ISSN
0009-6881
- Publication type
Article