자료유형 | E-Book |
---|---|
개인저자 | Lemus, Edel. |
서명/저자사항 | Resistance to changes in financial reporting standards /by Edel Lemus. |
발행사항 | Newcastle-upon-Tyne, UK : Cambridge Scholars Publishing, 2016. |
형태사항 | 1 online resource |
소장본 주기 | eBooks on EBSCOhostAll EBSCO eBooks |
ISBN | 1443898341 9781443898348 |
서지주기 | Includes bibliographical references. |
이용제한사항 | Owing to Legal Deposit regulations this resource may only be accessed from within National Library of Scotland. For more information contact enquiries@nls.uk. |
요약 | This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have, thus far, adopted IFRS as a singular accounting language, while the Securities and Exchange Commission (SEC), the Financial Accounting Standard Board (FASB), and the International Accounting Standard Board (IASB) have determined that IFRS should be adopted optionally in the United States by 2016. |
일반주제명 | International business enterprises -- Accounting -- Standards -- United States. Financial statements -- Standards -- United States. Financial statements -- Law and legislation -- United States. BUSINESS & ECONOMICS -- Accounting -- Financial. Financial statements -- Law and legislation. Financial statements -- Standards. International business enterprises -- Accounting -- Standards. |
주제명(지명) | United States. -- fast |
언어 | 영어 |
기타형태 저록 | Print version:Lemus, Edel.Resistance to changes in financial reporting standards.Newcastle-upon-Tyne, UK : Cambridge Scholars Publishing, 201614438972809781443897280 |
대출바로가기 | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1339027 |
인쇄
No. | 등록번호 | 청구기호 | 소장처 | 도서상태 | 반납예정일 | 예약 | 서비스 | 매체정보 |
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1 | WE00010943 | 657.30218 | 가야대학교/전자책서버(컴퓨터서버)/ | 대출가능 |