IFRS and U.S. GAAP - An Update on Convergence, the SEC’s Reports and Other Activities
Since 2002 the International Accounting Standards Board and the Financial Accounting Standards Board have been committed to developing high-quality, compatible accounting standards for both domestic and cross-border financial reporting. The American Institute of Certified Public Accountants and other organizations have expressed support for a set of global standards that would result in the worldwide comparability of financial statements.

This course will review the significant events that have occurred to achieve the goal of a common set of global accounting standards. The accomplishments and challenges that have occurred and status of the convergence efforts will be examined.

Course Publication Date: October 09, 2015

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $15.00!

Author:Colleen Neuharth McClain
Course No:ACT-IFRSGAAP-014
Recommended CPE:1.50
Delivery Method:Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting
  
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Learning Objectives
  • Recognize the history of the IFRS Foundation.
  • Identify the significant events and activities of the IASB and FASB related to the international convergence of accounting standards.
  • Recognize key SEC reports issued related to IFRS.
  • Recognize the current issues and challenges related to convergence and future activities related to IFRS.

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Sponsor Number: 109423

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