Ku globalnym standardom rachunkowości – MSSF i US GAAP
Towards global accounting standards - MSSF and US GAAP
Author(s): Joanna KrasodomskaSubject(s): Supranational / Global Economy, Accounting - Business Administration, Socio-Economic Research
Published by: Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Keywords: International Financial Reporting Standards; IFRS; US GAAP; accounting standards; IASB; FASB; accounting harmonization;
Summary/Abstract: The article presents the latest events concerning the development of global accounting standards. The basic features of IFRS and US GAAP have been characterized and the main standard-setting bodies presented. It was noted that after a few years of cooperation the agreement between IASB and FASB was made. With the participation of IOSCO, the EU, and the SEC, these two organizations decided to jointly develop a new set of high quality accounting standards.
Journal: Financial Internet Quarterly
- Issue Year: 4/2008
- Issue No: 3
- Page Range: 1-13
- Page Count: 13
- Language: Polish
