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
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.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Sponsor Number: 109423


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