American Accounting Association's Financial Accounting Standards Committee: Response to the SEC concepts release on International Accounting Standards

American Accounting Association's Financial Accounting Standards Committee: Response to the SEC concepts release on International Accounting Standards

A response to the SEC Concepts Release, International Accounting Standards, is presented. The framework for the American Accounting Association's Financial Accounting Standards Committee's responses to the questions posed in the Concepts Release is presented. Several overall recommendation...

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Veröffentlicht in:Accounting horizons 2000-12, Vol.14 (4), p.489
Hauptverfasser: Wahlen, James M, Boatsman, James R, Herz, Robert H, Jonas, Gregory J, Palepu, Krishna G
Format: Artikel
Sprache:eng
Schlagworte:
Auditing standards
Capital markets
Committees
Enforcement
Financial accounting standards
Financial reporting
Infrastructure
International accounting standards
International finance
Quality standards
Reconciliation
Regulation
Securities regulations
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Zusammenfassung:A response to the SEC Concepts Release, International Accounting Standards, is presented. The framework for the American Accounting Association's Financial Accounting Standards Committee's responses to the questions posed in the Concepts Release is presented. Several overall recommendations linked to issues in the Concepts Release that the Committee views as fundamental are responses to specific questions posed in the Concepts Release are discussed. Questions that seem aimed at eliciting responses from practicing accountants concerning their experiences with International Accounting Standards are not considered.
ISSN:0888-7993
1558-7975