Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis ArXiv ID: ssrn-1674723 “View on arXiv” Authors: Unknown Abstract This article is Part I of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In this pa Keywords: IFRS Adoption, US GAAP Convergence, Accounting Standards, Regulatory Policy, Financial Reporting, Corporate Accounting / Policy ...