International accounting convergence: A writing assignment

Advances in Accounting Education: Teaching and Curriculum Innovations

Volumn 13, Issue , 2012, Pages 383-404

  Grimm, Stephanie Dehning ^a   Hoag, Drew ^a  

^a UNIVERSITY OF ST THOMAS   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84897584039     PISSN: 10854622     EISSN: None     Source Type: Book Series    
DOI: 10.1108/S1085-4622(2012)0000013020     Document Type: Article

References (14)

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3. FASB. (2009). Comment letter in response to the SEC's roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards by U.S. issuers. Retrieved from http://www.sec.gov/comments/s7-27-08/s72708-65.pdf. Accessed on May 22, 2012.
4. FASB. (2011). Comment letter in response to the SEC's work plan for the consideration of incorporating International Financial Reporting Standards into the financial reporting system for U.S. issuers, exploring a possible method of incorporation. Retrieved from http://www.sec.gov/comments/s7-27-08/s72708-65. pdf. Accessed on May 22, 2012.
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7. Hail, L., Leuz, C., & Wysocki, P. (2010). Global accounting convergence and the potential adoption of IFRS by the United States (Part I): Conceptual underpinnings and economic analysis. Accounting Horizons, 24, 355-394.
8. Hail, L., Leuz, C., & Wysocki, P. (2010). Global accounting convergence and the potential adoption of IFRS by the United States (Part II): Political factors and future scenarios for U.S. accounting standards. Accounting Horizons, 24, 567-588.
9. Henry, E., & Yang, Y. (2007). Making the right comparisons: Novartis AG. Issues in Accounting Education, 22, 721-734.
10. SEC. (2007a). Proposal on the acceptance from foreign private issuers of financial statements prepared in accordance with IFRS without reconciliation to U.S. GAAP. Retrieved from http://www.sec.gov/rules/concept/2007/33-8831.pdf. Accessed on May 22, 2012.
11. SEC. (2007b). Concept release on allowing U.S. issuers to prepare financial statements in accordance with IFRS. Retrieved from http://www.sec.gov/rules/concept/2007/33-8831. pdf. Accessed on May 22, 2012.
12. SEC. (2008). The roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards by U.S. issuers. Retrieved from http://www.sec.gov/rules/proposed/2008/33-8982.pdf. Accessed on May 22, 2012.
13. SEC. (2011). Work plan for the consideration of Incorporating International Financial Reporting Standards into the financial reporting system for U.S. issuers, exploring a possible method of incorporation. Retrieved from http://www.sec.gov/spotlight/globalaccounting standards/ globalaccountingstandards.pdf. Accessed on May 22, 2012.
14. Tysiac, K. (2012). IFRS decision a ''few'' months away, based on SEC staff report timeline. Journal of Accountancy. Retrieved from http://www.journalofaccountancy.com/Web/20125186.htm. Accessed on May 22, 2012.