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- Managing Transition to International Financial Reporting Standards
- Inevitably, corporate financial reporting will be in a state of flux for the foreseeable future. The IASB has ambitious plans to facilitate the convergence of local and country standards with IFRS. Unexpected issues are certain to arise during this worldwide implementation, and unforeseen circumstances will require that the standards be...
- White papers 2008-07-01
Additional Resources
- FASB and IASB looking for convergence. (accounting & auditing report)
- The International Accounting Standards Board IASB and the FASB met and discussed strategies for achieving and maintaining consistency between FASB and IASB standards. The International Accounting Standards Board IASB and the FASB met and discussed strategies for achieving and maintaining consistency between FASB and...
- Research articles 2002-11-01
- FASB, IASB agree to work on Global Accounting Standards. (Management in Brief).(Brief Article)
- The Financial Accounting Standards Board FASB and International Accounting Standards Board IASB have issued a memorandum of understanding marking a significant step toward formalizing their commitment to the convergence of US and international The Financial Accounting Standards Board FASB and International Accounting...
- Research articles 2002-11-04
- IASB/FASB first joint proposals focus on business combinations.(FASB/GASB)
- On June 30, 2005, the International Accounting Standards Board IASB and the U.S. Financial Accounting Standards Board FASB each published an Exposure Draft containing joint proposals to improve and align the accounting for business combinations. On June 30, 2005, the International Accounting Standards Board ...
- Research articles 2005-07-01
- "Political" lobbying on proposed standards: A challenge to the IASB. (Commentary)
- INTRODUCTION Now that the International Accounting Standards Board IASB has emerged from the restructuring of the International Accounting Standards Committee's IASC board, it seeks to establish high-quality International Financial Reporting Standards IFRSs and to engineer convergence at that level with eight leading national standard setters via a formal...
- Research articles 2002-03-01
- IASB/FASB paper shows all is not A-OK.
- Byline: Mark Fenton-Jones Aug 03, 2006 (The Australian Financial Review - ABIX via COMTEX) -- The International Accounting Standards Board IASB and its US equivalent have angered the accounting boards of four nations. The IASB and the Financial Accounting Standards Board are major...
- Research articles 2006-08-03
- FASB and IASB want to work together
- At an early spring meeting, FASB established a near-term objective of using identical style and wording in the standards issued by FASB and IASB on joint projects. FASB directed the staff to discuss with the IASB staff the changes that would need to be made to the standards to achieve...
- Research articles 2003-05-01
- IASB welcomes FASB releases
- The day the FASB released the new Exposure Drafts, the International Accounting Standards Board IASB said it welcomed their release. They are part of a joint effort of the two to eliminate differences between U.S. GAAP and International Financial Reporting Standards IFRS. IASB and FASB hope to improve their respective...
- Research articles 2004-01-01
- Reshaping Accounting Rules: A Special Influencers Webcast With Sir David Tweedie, IASB Chairman
- The key comment of this webcast is "accountants have to stop fudging." The IASB/FASB GAAP differences and reconciliation issues center on cross-border listing of public companies. This may be wishful thinking. The game of business is to make money. The drive and motivation to maximize shareholder value is the game...
- Webcasts 2003-07-01
- Converging With IASB Standards on Financial Instruments - ASB Plans for Implementation in the UK
- This paper sets out the ASB's current plans for changes to the UK standards on financial instruments. All the decisions reported in this paper are tentative. In order to help entities reporting under UK standards prepare, the ASB has set out in this paper its plans for implementation of IFRS...
- White papers 2005-07-01
- FASB, IASB form performance reporting working group
- FASB and the IASB have formed an international group working to help to forge new financial reporting standards.
- Research articles 2005-01-01
- IASB and FASB Publish First Joint Proposals to Improve the Accounting and Reporting of Business Combinations
- NORWALK, Conn. -- The International Accounting Standards Board IASB and the U.S. Financial Accounting Standards Board FASB today each published an Exposure Draft containing joint proposals to improve and align the accounting for business combinations. The proposals include a draft standard that the Boards developed in their first major joint...
- Research articles 2005-06-30
- FASB Issues Invitation to Comment, Reducing Complexity in Reporting Financial Instruments, including IASB Discussion Paper, Reducing Complexity in Reporting Financial Instruments
- NORWALK, Conn. -- The Financial Accounting Standards Board FASB today issued an Invitation to Comment ITC on Reducing Complexity in Reporting Financial Instruments, including International Accounting Standards Board IASB Discussion Paper, Reducing Complexity in Reporting Financial Instruments. The ITC seeks input from constituents on whether there is a need for...
- Research articles 2008-03-28
- US FASB and IASB Seek Views on Two Consultative Documents on the Conceptual Framework
- NORWALK, Conn. -- The US Financial Accounting Standards Board FASB and the International Accounting Standards Board IASB today published consultative documents that seek public comment on two of the eight phases of their joint project to develop an improved conceptual framework. The objective of the project is to develop an...
- Research articles 2008-05-29
- IASB, FASB form leasing project, create working group
- IASB and FASB have initiated a joint leasing project to discuss and reconsider existing lessor and lessee accounting standards.
- Research articles 2006-09-01
- A comment on Brown's "The Financial Milieu of the IASB and AASB".
- Byline: Stephen Zeff and Alistair Brown Jul 26, 2006 (Australian Accounting Review - ABIX via COMTEX) -- Alistair Brown's biographies of International Accounting Standards Board IASB members can be seen as lacking. Brown gives the biographies in an article in a previous edition...
- Research articles 2006-07-26
- A conversation with James J. Leisenring, IASB member
- THE PUBLIC SUPPORT AND COMMITMENT TO FINANCING THE IASB have been very gratifying. The Big Five have been very supportive. James J. Leisenring was recently appointed to the new International Accounting Standards Board, following 13 years as a member of FASB, where he served as vice chair....
- Research articles 2002-03-01
- FASB and IASB convergence: impacts on the industry
- In February 2006, the Financial Accounting Standards Board FASB and the International Accounting Standards Board IASB released a memorandum of understanding renewing their commitment to the convergence of U.S. and international accounting standards and identifying current convergence projects. The convergence efforts between the Boards have the potential to significantly...
- Research articles 2008-02-27
- IFRS3 and FAS141: Stuart Whitwell analyses changes to the FASB's and IASB's standards on business combinations and considers how close they are to convergence
- In December 2007 and January 2008 respectively, the US Financial Accounting Standards Board FASB and the International Accounting Standards Board IASBissued revised standards on business combinations. These revised standards take significant steps toward the standard-setters' declared goal of convergence. This achievement should not be underestimated, as a set of...
- Research articles 2008-04-01
- With convergence closer, IASB chair reflects on progress.(David Tweedie of International Accounting Standards Board)(Interview)
- As he begins his second five-year term as Chairman of the International Accounting Standards Board IASB, Sir David Tweedie spoke about his first term and his expectations going forward. Tweedie has been at the helm of the London-based standard-setting body during the recent unprecedented period of...
- Research articles 2006-04-01
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