General aaproach to the IFRS and US GAAP convergence
Two most significant organizations in the field of financial reporting regulation setters in the world – the Financial Accounting Standard Board (FASB) and the International Accounting Standards Board (IASB) have recognized that in order international capital markets to function properly, a single s...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2011-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| Online Access: | https://acta.mendelu.cz/59/4/0027/ |