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Historical Development Of Accounting In United States Of America And Its Encounter With International Financial Reporting Standards, Desarrollo Historico De La Contabilidad De Estados Unidos De America Y Su Encuentro Con Las Normas Internacionales De Informacion Financiera

Author

Listed:
  • Rafael Marrero

Abstract

This study presents a comprehensive review of the literature regarding accounting development in the United States and International Financial Reporting Standards (IFRS) convergence. The study provides an analysis of the emergence of international accounting, the signing of the agreement on convergence and future of the IFRS in the United States. The study also discusses pros and cons of the possible adoption of IFRS in the United States. In addition, we summarize the arguments in favor and against the Securities and Exchange Commission to allow IFRS for domestic companies selling in the United States of America trade markets

Suggested Citation

  • Rafael Marrero, 2015. "Historical Development Of Accounting In United States Of America And Its Encounter With International Financial Reporting Standards, Desarrollo Historico De La Contabilidad De Estados Unidos De Americ," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 3(5), pages 29-46.
    • Handle: RePEc:ibf:rgnego:v:3:y:2015:i:5:p:29-46
    as

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    References listed on IDEAS

    as
    1. Donna L. Street, 2008. "The Impact in the United States of Global Adoption of IFRS," Australian Accounting Review, CPA Australia, vol. 18(3), pages 199-208, September.
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    More about this item

    Keywords

    Accounting; GAAP; IFRS; Norwalk Agreement.;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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