Open Access. Powered by Scholars. Published by Universities.®
- Keyword
Articles 1 - 2 of 2
Full-Text Articles in Law
Possible Bias In Asset Valuations: An Application Of The Fraud Risk Triangle To Divorce Cases, Jennifer Tomasetti
Possible Bias In Asset Valuations: An Application Of The Fraud Risk Triangle To Divorce Cases, Jennifer Tomasetti
Honors Projects in Accounting
No abstract provided.
A Tale Of Two Standards: An Exploration Of Us Gaap And Ifrs, Allyson Lagasse
A Tale Of Two Standards: An Exploration Of Us Gaap And Ifrs, Allyson Lagasse
Honors Projects in Accounting
The research in this paper has two objectives. Beginning with an examination of the historical development of how financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States is currently a responsibility of the Financial Accounting Standards Board, while many countries abroad utilize International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the historical development of each of the two boards and the sets of standards they maintain, the paper continues …