Intermediate accounting: volume 2 chapters 13-21 7th edition

Spiceland , J. David; Sepe, James F.; Nelson, Mark W.

Mcgraw-Hill/Irwin · 2013 · 7

Deskripsi

Financial accounting is undergoing a period of unprecedented change. The FASB and IASB have been working together to issue converged accounting standards that will dramatically change key reporting areas, and more generally have sought to converge accounting standards over time. However, the convergence process is proceeding slowly, and it is not clear when, if ever, IFRS will be fully incorporated into U.S. GAAP. So, while there currently is considerable overlap between U.S. GAAP and IFRS, and that overlap is increasing as convergence continues, important differences between U.S. GAAP and IFRS will remain for the foreseeable future.

Subjek

No. panggil

657.044 SPI i-II

Detail

Penerbit
Mcgraw-Hill/Irwin
Tahun
2013
Edisi
7
ISBN
978-0-07-744648-2
Kolasi
xxxvi, 1380 hal.; ill.; ind.; 28 cm
Bahasa
English
Klasifikasi
657.044

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