A perspective on the SEC's proposal to accept financial statements prepared in accordance with International Financial Reporting Standards (IFRS) without reconciliation to US GAAP

作者:Jamal Karim; Benston George J; Carmichael Douglas R; Christensen Theodore E; Colson Robert H; Moehrle Stephen R; Rajgopal Shivaram; Stober Thomas L; Sunder Shyam; Watts Ross L
来源:Accounting Horizons, 2008, 22(2): 241-248.
DOI:10.2308/acch.2008.22.2.241