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2010 | 5 Zarządzanie finansami wobec wyzwań XXI wieku | 71-81
Tytuł artykułu

Toward Global Financial Accounting : Is the US on the Way to Adopting IFRS?

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Warianty tytułu
Języki publikacji
EN
Abstrakty
Przedstawiono rozważania na temat stosowanych i metod rachunkowości finansowej. Ukazuje kierunki ich harmonizacji w kontekście procesów zachodzących w prawie i praktyce rachunkowości USA.
EN
Based on IFRS, the format of financial accounting is increasingly global. In Financial accounting, the USA with its US GAAP, is a very important country. Until recently, the Americans have believed that US GAAP is the best there is. However, after having been through chock therapy, the belief in US GAAP is not that strong any longer, Moreover, Americans are afraid of loosing ground. As argued for in the paper, this all contributes to the likelihood that we will see a conversion to IFRS in USA in years to come. (original abstract)
Twórcy
  • Hedmark University College (Economics) University of Oslo
Bibliografia
  • Camfferman, K. and Zeff S.A. (2007), Financial Reporting and Global Markets: A History of the International Accounting Standards Committee, 1973-2000 Oxford University Press.
  • Hulle, K. van (2001), The EU Directives and IAS. in: Mot et nytt regnskapsregime i Norge: International Accounting Standards, red. Kvifte S.S., Pettersen L.L, Oslo Stock Exchange.
  • Johnsen, A. (1993), Accounting Regulation in Norway, "European Accounting Review", Vol. 3.
  • Krisch, R.J. (2006), The International Accounting Standards Committee: A Political History. Wolters Kluwer.
  • Nicolaisen, D.T. (2005), A Securities Regulator Looks at Convergence, "Northwestern Journal of International Law and Business", Vol. 25 (Spring 2005).
  • SEC (2008), Roadmap for the Potential Use of Financial Statements Prepared in Accordance With International Financial Reporting Standards by U.S. Issuers. Federal Register, Vol. 73 No. 226, November 21 2008.
  • US Congress (2009): Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate One Hundred Eleventh Congress, on Nomination of Mary Schapiro, of New York, Chairman-Designate, Securities and Exchange Commission. January 15 2009. U.S. Government Printing Office, Washington.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171197157
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