Transcription of International Financial Reporting Standards (IFRS)
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International Financial Reporting Standards (IFRS)
International Financial Reporting Standards ( ifrs ). An AICPA Backgrounder 1. Table of Contents Get Ready for 2. Worldwide 2. SEC Leadership in International 3. The SEC Work 4. FASB and IASB Convergence 5. AICPA 7. Two Sides of the 7. Differences Remain Between GAAP and 8. What CPAs Need To 8. 10. Organizations 12. 1. Get Ready for ifrs that could be used by developing and smaller nations unable to establish their own The growing acceptance of International accounting Standards . But as the business Financial Reporting Standards ( ifrs ) as a world became more global, regulators, basis for Financial Reporting represents a investors, large companies and auditing firms fundamental change for the accounting began to realize the importance of having profession. The number of countries that common Standards in all areas of the Financial require or allow the use of ifrs for the Reporting chain.
3 1 The European Union (EU) has adopted virtually all International Financial Reporting Standards (IFRSs), though there is a time lag in adopting several recent IFRSs.
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