Buy custom The Process towards Global Accounting Standards
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Business
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| Number of pages / Number of words: |
17 / 4553 |
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Starting with a review of this process, this paper will compare IFRS and U.S. GAAP and gives critical thought-provoking impulses about the pros and cons of harmonization.
3. Reviewing the Harmonization Process – A Situation Analysis
I. The History of U.S. GAAP
The Generally accepted accounting principles in the United States, commonly abbreviated as U...
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The History of U.S. GAAP
The Generally accepted accounting principles in the United States, commonly abbreviated as U.S. GAAP, are used by publicly-traded and privately-held companies, non-profit organizations, and governments based in the United States or listed at U.S. stock exchanges . Developed by the FASB (Financial Accounting Standards Board), the accounting profession (AICPA) and the SEC (Securities and Exchange Commission), they consist of a massive volume of standards, interpretations, opinions and bulletins...
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