Toward Global Financial Accounting : Is the US on the Way to Adopting IFRS?

• Autorzy: Jon Lundesgaard
• Języki publikacji: EN

Abstrakty

EN

Based on IFRS, the format of financial accounting is increasingly global. In Financial accounting, the USA with its US GAAP, is a very important country. Until recently, the Americans have believed that US GAAP is the best there is. However, after having been through chock therapy, the belief in US GAAP is not that strong any longer, Moreover, Americans are afraid of loosing ground. As argued for in the paper, this all contributes to the likelihood that we will see a conversion to IFRS in USA in years to come. (original abstract)

Przedstawiono rozważania na temat stosowanych i metod rachunkowości finansowej. Ukazuje kierunki ich harmonizacji w kontekście procesów zachodzących w prawie i praktyce rachunkowości USA.

Słowa kluczowe

EN

Financial accounting; Accounting standards; International Financial Reporting Standard; Generally Accepted Accounting Principless (GAAP)

PL

Rachunkowość finansowa; Standardy rachunkowości; Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF); Amerykańskie standardy rachunkowości

• Czasopismo: Prace Naukowe Wyższej Szkoły Bankowej w Gdańsku
• Rocznik: 2010
• Tom: 5 Zarządzanie finansami wobec wyzwań XXI wieku
• Strony: 71--81

Twórcy

autor

Jon Lundesgaard

• Hedmark University College (Economics) University of Oslo

Bibliografia

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• SEC (2008), Roadmap for the Potential Use of Financial Statements Prepared in Accordance With International Financial Reporting Standards by U.S. Issuers. Federal Register, Vol. 73 No. 226, November 21 2008.
• US Congress (2009): Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate One Hundred Eleventh Congress, on Nomination of Mary Schapiro, of New York, Chairman-Designate, Securities and Exchange Commission. January 15 2009. U.S. Government Printing Office, Washington.