International financial reporting standards and american generally accepted accounting principles: the convergence lessons
Назва: (Title) |
International financial reporting standards and american generally accepted accounting principles: the convergence lessons |
Автори: (Authors) |
Kuzina, Ruslana |
Бібліографічний опис: (Bibliographic description) |
Kuzina R. International financial reporting standards and American generally accepted accounting principles: the convergence lessons [Електронний ресурс] / Ruslana Kuzina // Соціально-економічні проблеми і держава. — 2015. — Вип. 1 (12). — С. 160-168. — Режим доступу до журн.: http://sepd.tntu.edu.ua/images/stories/pdf/2015/15rkwtcl.pdf |
Інші назви: (Other titles) |
Міжнародні стандарти фінансової звітності и загальноприйняті принципи бухгалтерського обліку США: уроки конвергенції |
Дата публікації: (Date of publication) |
30-Тра-2015 |
Видавник: (Editor) |
ТНТУ, АСУ |
УДК: (UDC) |
657 |
Ключові слова: (Key words) |
adopting of International Financial Reporting Standards the Board of Trustees of the IFRS Foundation global accounting standards corporate reporting convergence адаптація Міжнародних стандартів фінансової звітності Рада Фонду МСФЗ глобальні стандарти обліку корпоративна звітність конвергенція |
Серія/Номер: (Series/Number) |
Випуск 1 (12); |
Короткий огляд (реферат): (Short preview) |
This article provides an overview of the International Financial Reporting Standards (IFRS) adopting process in different countries. Special attention has been paid to the processes taking place in the United States. In recent years there have been numerous attempts to assess the impact of IFRS on the developed and developing capital markets, and to use the results of this assessment as arguments in the debate about the effectiveness of regulation of corporate reporting, in particular about the introduction of a mandatory requirement to use global accounting standards. Two main regulatory bodies inthe corporate reporting area in the world – The U. S. Securities and Exchange Commission (SEC) and the Board of Trustees of the IFRS Foundation – use the results of academic research based on empirical observations of IFRS use onwards from 2005 to support its position on possible benefits from the introduction of global reporting standards and recommendations on different approaches to the practical implementation of this idea. Analysis of the preparatory process for the adoption of IFRS in the United States is required for error analysis of IFRS implementation in Ukraine. |
URL: (Уніфікований ідентифікатор ресурсу) |
http://elartu.tntu.edu.ua/handle/123456789/5629 |
ISSN: |
2223-3822 |
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Розташовується в колекціях: (Is situated in collections) |
Журнал „Соціально-економічні проблеми і держава“, 2015, Випуск 1(12) |
REFERENCES
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