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Resistance to changes in financial reporting standards
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| 자료유형 | 단행본 |
|---|---|
| 서명/저자사항 | Resistance to changes in financial reporting standards/ by Edel Lemus. |
| 개인저자 | Lemus, Edel. |
| 발행사항 | Newcastle-upon-Tyne, UK: Cambridge Scholars Publishing, 2016. |
| 형태사항 | 1 online resource. |
| 기타형태 저록 | Print version: Lemus, Edel. Resistance to changes in financial reporting standards. Newcastle-upon-Tyne, UK : Cambridge Scholars Publishing, 2016 1443897280 9781443897280 |
| ISBN | 1443898341 9781443898348 |
| 서지주기 | Includes bibliographical references. |
| 이용제한사항 | Owing to Legal Deposit regulations this resource may only be accessed from within National Library of Scotland. For more information contact enquiries@nls.uk. |
| 요약 | This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have, thus far, adopted IFRS as a singular accounting language, while the Securities and Exchange Commission (SEC), the Financial Accounting Standard Board (FASB), and the International Accounting Standard Board (IASB) have determined that IFRS should be adopted optionally in the United States by 2016. |
| 주제명(지명) | United States. --fast |
| 일반주제명 | International business enterprises --Accounting --Standards --United States. Financial statements --Standards --United States. Financial statements --Law and legislation --United States. BUSINESS & ECONOMICS --Accounting --Financial. Financial statements --Law and legislation. Financial statements --Standards. International business enterprises --Accounting --Standards. |
| 언어 | 영어 |
| 바로가기 |  |
