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IFRS in the United States – Developments and Current Status

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  • Holger Erchinger

Abstract

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Suggested Citation

  • Holger Erchinger, 2012. "IFRS in the United States – Developments and Current Status," Australian Accounting Review, CPA Australia, vol. 22(3), pages 248-256, September.
    • Handle: RePEc:bla:ausact:v:22:y:2012:i:3:p:248-256
    DOI: j.1835-2561.2012.00179.x
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    Cited by:

    1. Esther Cheung & James Lau, 2016. "Readability of Notes to the Financial Statements and the Adoption of IFRS," Australian Accounting Review, CPA Australia, vol. 26(2), pages 162-176, June.
    2. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    3. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    4. Samindi Ishara Hewa & Rajni Mala & Jinhua Chen, 2020. "IASB's independence in the due process: an examination of interest groups’ influence on the development of IFRS 9," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2585-2615, September.

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