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| Tekijä: | Fisher, L. |
| Otsikko: | US and Europe move closer |
| Lehti: | Accountancy
2005 : DEC, VOL. 136:1348, p. 74-75 |
| Asiasana: | accounting principles accounting standards financial accounting financial reporting |
| Kieli: | eng |
| Tiivistelmä: | This article reports on the on-going attempt for convergence of accounting standards. The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) held a meeting concerning the elimination of differences between international and US standards. According to the writer, there may be some way to go before convergence, but standard-setters do agree on some things. One of the main questions is the recognition and measurement of financial instruments. |
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