IFRS and U.S. GAAP: An Update on Convergence, the SEC's Reports and Other ActivitiesCode: 16-IFRSUP
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Course description and objectives:
Since 2002 the International Accounting Standards Board and the Financial Accounting Standards Board have been committed to developing high-quality, compatible accounting standards for both domestic and cross-border financial reporting. The American Institute of Certified Public Accountants and other organizations have expressed support for a set of global standards that would result in the worldwide comparability of financial statements. This course will review the significant events that have occurred to achieve the goal of a common set of global accounting standards. The accomplishments and challenges that have occurred and status of the convergence efforts will be examined.
After reading the materials, participants will be able to .
- Recognizethe history of the IFRS Foundation.
- Identify the significant events and activities of the IASB and FASB related to the international convergence of accounting standards.
- Recognize key SEC reports issued related to IFRS.
- Recognize the current issues and challenges related to convergence and future activities related to IFRS.
Presentation Method: QAS Self-Study
CPE credit: 1 Hour
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase
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