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International Accounting Standards

Information on international accounting standards and related topics.
Transition To IFRS
Read PricewaterhouseCoopers' View On US GAAP And IFRS Reconciliation.
pwc.com/usifrs
Accounting Standards
Authoritative & interpretive literature. FASB, AICPA, SEC & more
www.accountingresearchmanager.com
IFRS / IAS Training
International Accounting Courses Live & In-Company in USA. IFRS/GAAP
www.IASeminars.com
International Accounting
Access IFRS interviews, resources and training.
www.Deloitte.com/us
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Electronic Audit Confirms
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International Accountants
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www.SearchForAccountants.com
IFRS.com Online Resources
American Institute of CPAs international accounting resources
www.IFRS.com
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L.A. Area, CA Accounting
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A-Z International Accounting Standards Provider Directory
1-9 | A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
B
Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
A study of the effect of the variation in international accounting standards on earnings predictability.
www.biz.uiowa.edu
N
CPA Journal: Harmonization of International Acceptance of CPA Certification
An article on recent developments in the movement to recognize CPA certification internationally, in the December, 1999 edition.
www.nysscpa.org
CPA Journal: Interview with Founding Member of G4+1
A closer look at the informal group helping shape harmonization of international accounting standards, in the March 2000 edition.
www.nysscpa.org
International Accounting Standards: Are They Coming to America?
In this October 1992 article, Chairman Arthur Wyatt with the International Accounting Standards Committee affirms the importance of an international perspective to accounting standards.
www.nysscpa.org
S
SEC Concept Release: International Accounting Standards
A comment by the SEC which pursues the dual objectives of upholding the quality of financial reporting domestically, while encouraging convergence towards a high quality global financial reporting framework internationally.
www.sec.gov
Transition To IFRS
Read PricewaterhouseCoopers' View On US GAAP And IFRS Reconciliation.
pwc.com/usifrs
Accounting Standards
Authoritative & interpretive literature. FASB, AICPA, SEC & more
www.accountingresearchmanager.com
IFRS / IAS Training
International Accounting Courses Live & In-Company in USA. IFRS/GAAP
www.IASeminars.com

Guide to International Accounting Standards

Adopting international accounting standards to be recognized globally


International accounting standards allow companies to speak the same language when reporting their financial information, letting other companies, investors and the general public more fully understand and compare financial information. The International Accounting Standards Board (IASB) developed a common set of global accounting standards to accomplish just that.

The International Accounting Standards Board works with other standard-setters to achieve standards adoptable by major companies around the world.

More and more professionals recognize an international accounting standard as being important. Before you consider adopting those standards in your business, consider the following international accounting standards information:

1. The United States is the only country that requires those countries wishing to sell securities to prepare financial statements in compliance with the GAAP (Generally Accepted Accounting Practices). Therefore, it is more costly for a foreigner to raise capital in the U.S.

2. Preparing financial statements with more than one set of accounting standards can raise questions about your credibility. By using only one standard, such as an international accounting standard, you can cut down on differences in operations, cash flow and other areas.

3. Standards for financial statements can also vary greatly from one country to the next. Some experts say that the U.S. requirements have driven away foreign markets such as German companies listed on the stock market. Standards for international accounting could remedy that situation.

Action Steps

The best contacts and resources to help you get it done

Read international accounting articles Research and new opinions on international accounting standards revolve constantly. Keep up to date by keeping informed.

I recommend:  The U.S. shift to international accounting standards is to be expected, according to an article provided by PricewaterhouseCoopers International. Browse the list of research topics available from Accounting Research Manager; then sign up for a free 14-day trial to keep informed. Research is updated daily.

Participate in international accounting training Hands-on training in standards for international accounting can put you on top of your game.

I recommend:  Learn international accounting standards through IA Seminars. Browse the list of available courses available. Or for direct training, go straight to the source. The International Accounting Standards Board offers PowerPoint presentations, conferences and workshops.

Utilize online tools to help you learn international accounting standards The Internet provides a variety of resources you can use to learn and apply international accounting standards.

I recommend:  Subscribe to the Deloitte Technical Library, an online library of financial disclosure and other accounting literature. Use the global information and auditing tools from Ernst & Young, such as the reference that compares the U.S. GAAP and international accounting standards rules.

Tips & Tactics

Helpful advice for making the most of this Guide
  • Meetings of the International Accounting Standards Board as well as the Financial Accounting Standards Board are normally open for public observation, and interested parties may submit comment letters on particular issues being addressed.

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How-To Guide from WORK.COM

Guide author
By Trisha Schulz
Adopting international accounting standards to be recognized globally.
International accounting standards allow companies to speak the same language when reporting their financial information, letting other companies, investors and the general public more fully understand and compare financial information. The ... Read more


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