TITLE

Converging on the Language of Financial Reporting

AUTHOR(S)
Ostling, Danita K.
PUB. DATE
March 2003
SOURCE
Financial Executive;Mar/Apr2003, Vol. 19 Issue 2, p19
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses progress towards global adoption of International Financial Reporting Standards (IFRS), as indicated by an annual survey conducted by major accounting firms. The 2001 survey revealed the accounting standards of many nations to have significant differences with IFRS. The 2002 survey, however, showed widespread intentions to either harmonize national standards with IFRS, or adopt IFRS outright.
ACCESSION #
9321521

 

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