Find an article that discusses how the FASB’s current codification system came into practice.
- Do you think it was a good idea? Why or why not.
- Use the access codes/passwords provided in the classroom to investigate the 2 systems.
- Include in your post an example of what you researched and how easy/difficult it was for you to research the item.
- Use the web address www.ifrs.org to access the website. Use the ‘search this site’ at the top of the page to look for the IAS you need to access.
Topic 2:
This week we learned more about convergence and harmonization.
This week we learned more about convergence and harmonization.
- Explain how convergence differs from harmonization.
- In your opinion what are the two most important arguments in favor of international convergence for U.S. public companies?
- In your opinion what are the two most important arguments against international convergence for U.S. public companies?
Topic 3:
Some of the environmental factors described in your reading which contribute to worldwide diversity in financial reporting include:
Some of the environmental factors described in your reading which contribute to worldwide diversity in financial reporting include:
- Legal System
- Taxation
- Providers of Financing
- Inflation
- Political and Economic Ties
- Culture
Pick the two factors you believe are the most problematic when attempting to set standards for financial reporting at an international level. Defend why you believe they are the biggest road blocks, and how they may be overcome.
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