August 2009
Intermediate to advanced
135 pages
3h 21m
English
Content preview from An Executive's Guide for Moving from US GAAP to IFRS
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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).
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 ...
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