The covergence process between the international accounting standards and the United States generally accepted accounting principles

Bartoli, Andrea (A.A. 2010/2011) The covergence process between the international accounting standards and the United States generally accepted accounting principles. Tesi di Laurea in Accounting, LUISS Guido Carli, relatore Francesca Di Donato, pp. 46. [Bachelor's Degree Thesis]

Full text for this thesis not available from the repository.

Abstract/Index

The definition of accounting. the international accounting financial standards. The U.S. generally accepted accounting principles. The norwalk agreement. The role of the financial accounting standard board. The role of the international financial report standards foundation and of the international accounting standard board. IFRS adoption and copyright. The roadmap to global accounting convergence. The status of accounting convergence. The roadmap in the United States. The situation in the European Union. The European two-standard system. The EU-Endorsed IFRS. The IFRS and the EU-Endorsed IFRS dilemma. The advantages and disadvantages of the convergence process. Survey results.

References

Bibliografia: pp. 44-46.

Thesis Type: Bachelor's Degree Thesis
Institution: LUISS Guido Carli
Degree Program: Bachelor's Degree Programs > Bachelor's Degree Program in Economics and Business, english language (28)
Chair: Accounting
Thesis Supervisor: Di Donato, Francesca
Academic Year: 2010/2011
Session: Summer
Deposited by: Alessandro Perfetti
Date Deposited: 21 Sep 2011 15:07
Last Modified: 29 May 2015 06:50
URI: https://tesi.luiss.it/id/eprint/6092

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