文章基本信息

标题：Why The SEC Is Delaying Adoption Of International Financial Reporting Standards
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作者：Clemense Ehoff Jr. ; Dov Fischer
期刊名称：International Business & Economics Research Journal
印刷版ISSN：1535-0754
电子版ISSN：2157-9393
出版年度：2013
卷号：12
期号：2
页码：223-228
语种：English
出版社：The Clute Institute for Academic Research
摘要：In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) formally began a process to converge Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). The SEC has repeatedly delayed its decision on whether to adopt International Financial Reporting Standards as the financial reporting system for U.S. public companies, continue with the convergence project, or reject IFRS altogether. This paper will examine several key reports issued by the SEC and the Financial Accounting Foundation to gain further insight into 1) why the SEC has repeatedly delayed its decision, and 2) what the SEC will ultimately decide.
关键词：IFRS;GAAP;SEC;Financial Reporting Standards