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Lecture Financial accounting (3/e): Appendix E - Spiceland, Thomas, Herrmann

Appendix E - International financial reporting standards. After completing this chapter, students will be able to: Explain the reasons for differences in accounting practices across countries, understand the role of the International Accounting Standards Board (IASB) in the development of International Financial Reporting Standards (IFRS), recognize the major differences between U.S. GAAP and IFRS.

Từ khóa: Financial accounting, Lecture Financial accounting, The accounting cycle, Financial statement, International financial reporting standards, Accounting information system

23 p tailieu_bvu 30/06/2018 192 1

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