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2013 | nr 2 (15) | 23--36
Tytuł artykułu

Financial Reporting in the USA: Use of the IFRS

Autorzy
Treść / Zawartość
Warianty tytułu
Sprawozdawczość finansowa w USA: zastosowanie MSSF
Języki publikacji
EN
Abstrakty
Stany Zjednoczone Ameryki są mocarstwem gospodarczym, a ich rynek kapitałowy uważany jest za największy i najważniejszy w świecie. W celu efektywnego funkcjonowania tego rynku oraz zapewnienia ochrony inwestorów przedsiębiorstwa, których papiery wartościowe znajdują się w obrocie na amerykańskim rynku kapitałowym, mają obowiązek sporządzania swoich sprawozdań finansowych według jednolitego wzoru zrozumiałych i wymaganych ogólnoświatowych sprawozdań finansowych. Niniejszy artykuł poświęcony jest sprawozdawczości finansowej, która jest obowiązkowa dla przedsiębiorstw notowanych na amerykańskiej giełdzie papierów wartościowych. W pierwszej kolejności opisano rozwój sprawozdawczości finansowanej, a następnie konwergencję pomiędzy MSSF i U.S. GAAP. Następnie dokonano analizy stosowania MSSF w USA oraz jego możliwego wpływu na amerykański rynek kapitałowy.(abstrakt oryginalny)
EN
The United States of America can be considered an economic superpower with the biggest and most important capital market in the whole world. To enable the efficient functioning of this market, as well as to ensure investor protection, the companies whose securities are traded on the US capital market are obliged to prepare their financial statements according to a single set of understandable and enforceable global accounting standards. This article focuses on financial reporting required for listed companies in the USA. Firstly, the development of financial reporting is mentioned and then the convergence between IFRS and U.S. GAAP is briefly described. After that, the use of IFRS in the USA and the possible implications for the US capital market are analysed.(original abstract)
Rocznik
Numer
Strony
23--36
Opis fizyczny
Twórcy
  • Technical University of Liberec, Czech Republic
Bibliografia
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  • IFRS Foundation, 2002, Memorandum of Understanding "The Norwalk Agreement" [online], London: IFRS Foundation, c2002, http://www.ifrs.org/Use-around-the-world/Global-convergence/Convergence-with-US-GAAP/Documents/Norwalk_agreement.pdf [2013.01.10].
  • IFRS Foundation, 2006, A Roadmap for Convergence between IFRSs and U. S. GAAP - 2006-2008 [online], London: IFRS Foundation, c2006, http://www.ifrs.org/Use-around-the-world/Global-convergence/Convergence-with-US-GAAP/Documents/MoU.pdf [2013.01.20].
  • IFRS Foundation, 2010. IASB and FASB update to G20 Leaders on modified convergence strategy [online], London: IFRS Foundation, c2010, http://www.ifrs.org/News/Announcements-and- Speeches/Pages/update-to-G20-on-modified-convergence-strategy.aspx [2013.01.10].
  • IFRS Foundation, 2012, Joint Update Note from the IASB and FASB on Accounting Convergence [online], London: IFRS Foundation, c2012, http://www.ifrs.org/Use-around-the-world/Global-convergence/Convergence-with-US-GAAP/Documents/r_120420d.pdf [2013.01.20].
  • IFRS Foundation, 2012, Report to the Trustees of the IFRS Foundation. IFRS Foundation staff analysis of the SEC Final Staff Report - Work Plan for the consideration of incorporating IFRS into the financial reporting system for US issuers [online], London: IFRS Foundation, c2012, http://www.ifrs.org/Use-around-the-world/Global-convergence/Convergence-with-US-GAAP/Documents/Analysis-of-SEC-Final-Staff-Report.pdf [2013.01.24].
  • IFRS Foundation Monitoring Board, 2012, Final Report on the Review of the IFRS Foundation's Governance [online], London: IFRS Foundation, c2012, http://www.ifrs.org/Alerts/PressRelease/Documents/GovernanceReviewFinalReportFeb2012.pdf [2013.01.26].
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  • Securities and Exchange Commission, 2008, Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by US Issuers [online], Washington, D.C.: Securities and Exchange Commission, c2008, http://www.sec.gov/rules/proposed/2008/33-8982.pdf [2013.01.23].
  • Securities and Exchange Commission, 2010, Progress Report. Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for US Issuers [online], Washington, D.C.: Securities and Exchange Commission, c2010, http://www.sec.gov/spotlight/globalaccountingstandards/workplanprogress102910.pdf [2013.01.23].
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  • Securities and Exchange Commission, 2011, Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers. A Comparison of U.S. GAAP and IFRS [online], Washington, D.C.: Securities and Exchange Commission, c2011, http://www.sec.gov/spotlight/globalaccountingstandards/ifrs-work-plan-paper-111611-gaap.pdf [2013.01.24].
  • Securities and Exchange Commission, 2011, Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers. Exploring a Possible Method of Incorporation, [online] Washington, D.C.: Securities and Exchange Commission, c2011, http://www.sec.gov/spotlight/globalaccountingstandards/ifrs-work-plan-paper-052611.pdf [2013.01.24].
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171255431

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