Links: IFRS X USGAAP
Duas matérias da revista eletrônica CFO.com abordam a questão da convergência do USGAAP ao IFRS. O sentimento reinante entre alguns profissionais americanos da contabilidade é que os EUA não precisavam migrar para IFRS e que este processo está sendo feito rápido demais.
- Vile le GAAP – Despite regulators’ swift move toward international accounting standards, the U.S. rules won’t be disappearing from American companies’ books anytime soon.
- FASB, IASB Eye 2011 as Wrap-up Date – The Financial Accounting Standards Board and the International Accounting Standards Board, makers of U.S. and international accounting rules, on Thursday released an updated memorandum of understanding that strives for all major joint projects to be completed by 2011.