Information on the origin and development of global financial reporting including the driving forces behind it

finance

Description

Information on the origin and development of global financial reporting including the driving forces behind it. The development of IFRS and the standard-setting bodies related to the set of standards. A review of the conceptual and technical differences that still exist between IFRS and United States GAAP. A discussion of the progress towards harmonization of United States GAAP and IFRS and key issues that still impede transition. An evaluation of possible approaches to implementation of IFRS (including adoption, convergence, endorsement, and endorsement) that thoroughly supports your recommendation for the way forward.

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