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Convergence: Accountancy'S New Frontier
Essay specific features
Written by:
Craig S
Date added:
May 24, 2014
Level:
University
Grade:
A
No of pages / words:
19 / 5308
Was viewed:
4247 times
Rating of current essay:
Essay content:
This long-standing task is overseen by the regulating bodies of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) (Scannell & Reilly, 2007, ¶20). While the FASB is overseeing the convergence project in conjunction with the IASB, the Securities and Exchange Commission (SEC) still maintains the authority to set accounting standards for public companies...
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Securities legislation develops in this way in order to adapt to the increasingly intercontinental context in which transactions occur as a result of the progressively more global securities market. Concurrent with these developments, the issue of maintaining high-quality standards for accuracy and consistency for all constituents utterly and permanently takes precedence...
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