000			03598nam a2200469 i 4500
001			10364224
003			CaPaEBR
005			20240726104640.0
008			090812s2009 nyu foab 001 0 eng d
020			_a9781606490242 _q((electronic)l(electronic)ctronic)l((electronic)l(electronic)ctronic)ctronic bk.
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
050	0	4	_aHF5626 _b.E943 2009
100	1		_aWalton, Peter. _e1
245	1	0	_aAn executive's guide for moving from U.S. GAAP to IFRSPeter Walton.
250			_afirst edition.
260			_a[New York, N.Y. (222 East 46th Street, New York, NY 10017) : _bBusiness Expert Press, _c(c)2009.
300			_a1 electronic text (127 pages) : _bdigital file.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
490	1		_aFinancial accounting collection
504			_a1 (pages 121-122) and index.
505	0	0	_aChapter 1: The worldwide move to IFRS -- _tChapter 2: Moving from U.S. GAAP to IFRS -- _tChapter 3: Canadian GAAP and IFRS -- _tChapter 4: Major technical differences -- _tChapter 5: IASB's standard-setting process -- _tChapter 6: The origins of the IASB -- _tNotes -- _tReferences -- _tIndex.
520	3		_aThe book reviews different issues relating to the possibility that the Securities and Exchange Commission (SEC) may eventually mandate the use of International Financial Reporting Standards (IFRS) for use by listed companies and delegate to the International Accounting Standards Board (IASB) the task of providing accounting standards for the United States. The first chapter reviews the international movement to converge on a single global basis of accounting for listed companies. It also discusses the experience of European companies, where 25 countries adopted IFRS in 2005. The second chapter analyzes the position in the United States. It looks at the advantages and disadvantages for corporations and explains the convergence program being followed by the Financial Accounting Standards Board (FASB) and the IASB. It also looks at the SEC's activities in this area and then sets out the challenges to be addressed by U.S. corporations if IFRS are adopted. Canada has made the decision to switch in 2011, and the Canadian experience is discussed as offering a blueprint for the United States. This is followed by an extensive analysis of the technical differences between IFRS and U.S. Generally Accepted Accounting Principles (GAAP). The last two chapters explain the organizational structure of the IASB and its standard-setting process, and then the evolution of the international standard-setter from its beginning in 1973.
530			_a2 _ub
530			_aAlso available in printing.
538			_aMode of access: World Wide Web.
588			_aTitle from PDF t.p. (viewed on August 12, 2009).
610	2	0	_aInternational Accounting Standards Board.
650		0	_aAccounting _xStandards.
650		0	_aAccounting _xStandards _zUnited States.
653			_aConvergence
653			_aAdoption of IFRS
653			_aGlobal standard
653			_aInternational Financial Reporting Standards
653			_aU.S. GAAP
653			_aSEC requirements
653			_aInternational Accounting Standards Board
856	4	1	_uhttps://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000015.html _zClick here to access this RESOURCE ONLINE | Login using your my.ciu username & password
942			_c1 _D _eBEP _hHF5626 _m(c)2009 _QOB _R _x _8NFIC _dCynthia Snell
999			_c73715 _d73715
902			_a1 _bCynthia Snell _c1 _dCynthia Snell