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
Online-Zugang:	Volltext
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