IFRS and U.S. GAAP: An Update on Convergence, the SEC's Reports and Other ActivitiesCode: 16-IFRSUP

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Course Details

33 pages
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

Category: Accounting

CPE credit: 1 Hour

Program Level: Update

Prerequisites: None

Advance Preparation: None

Exam expiration date: Participants must submit exams for grading within one year from the date of purchase

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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors at their website, www.learningmarket.org

NASBA Sponsor number 108096

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