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The Challenges for Establishing the Convergence of Accounting Reporting Among Different Countries

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  • Edwin Quinn Jr.

Abstract

The purpose of this study is to exam the challenges for establishing the convergence of accounting reporting among different countries. The role and efforts by the International Financial Reporting Standards (IFRS), the Generally Accepted Accounting Principles (GAAP), and Financial Accounting Standards Board (FASB) are discussed to determine what progress has been achieved towards convergence.

Suggested Citation

  • Edwin Quinn Jr., 2014. "The Challenges for Establishing the Convergence of Accounting Reporting Among Different Countries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 144-151, April.
    • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:2:p:144-151
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    References listed on IDEAS

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    1. Suzanne Sevin & Richard Schroeder & Sak Bhamornsiri, 2007. "Transparent financial disclosure and SFAS No. 142," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(7), pages 674-687, July.
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