Index

AAA FRPC, 73, 79

Accounting concepts

business entity, 45

consistency, 5

historical cost, 7

matching, 56

money measurement, 67

Accounting convergence

barriers, 142

of standards, 91, 9394, 9697, 105, 110111, 115, 119120

Accounting issues

financial instruments, 92, 116119

intangible assets, 92, 107108, 111112, 115

inventories, 101102

inventory valuation, 92, 9899, 101

revenue recognition, 92, 9498

stock-based payments, 92, 103107

Accounting Principles Board (APB), 20

Accounting Standards Codification (ASC), 3, 20, 2324

Accounting Standards Updates (ASUs), 20, 2324

Accounting regulations. See also. Internationalization; United States, need for accounting regulations, 24

American Institute of Certified Public Accountants (AICPA), ...

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