O'Reilly logo

An Executive's Guide for Moving from US GAAP to IFRS by Peter Walton

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

Notes

Chapter 1

1 SEC (2003).

2 World Accounting Report (2002, March), p. 8.

3 Aisbitt and Walton (2005).

4 ICAEW (2007), pp. 29–30.

5 A useful analysis of the value relevance literature concerning IFRS can be found in Soderstrom and Sun (2007).

6 ICAEW (2007), p. 57.

7 “Seeing Down the Road: IFRS and the U.S. Capital Markets,” presented by John W. White on March 23, 2007, to a breakfast roundtable organized jointly by the New York Stock Exchange and the Brooklyn Law School.

8 A discussion of how KPMG has structured itself can be found in Tokar (2005).

Chapter 2

1 “Regulation of the International Securities Markets.” Securities Act Release No. 33-6807, November 14, 1988.

2 Concept Release 33-8831 (2007, August 7).

3 Concept Release ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required