All GAAP articles – Page 4
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Blog
Tilting Toward IFRS Experiments in the U.S.
Last December, SEC officials raised yet again the idea of letting U.S. companies file financial data—just a bit, on a voluntary basis—according to International Financial Reporting Standards. The proposal was the latest in a long discussion about whether to let U.S. businesses adopt IFRS. This week, Compliance Week columnist Robert ...
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Article
Dueling Thresholds Emerge on Going-Concern Warnings
Image: A new accounting standard meant to give investors more warning of when a company is in trouble could actually lead to less warning of trouble. Audit and accounting professionals are struggling over conflicting interpretations of “substantial doubt,” and the answer is not easy. “I’m not sure if the standard ...
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Blog
SEC Explores Possible Option to Report Under IFRS
Image: The Securities and Exchange Commission is exploring whether to provide U.S. companies with the option to present their financial statements under International Financial Reporting Standards, SEC Chief Accountant James Schnurr said last week. Schnurr is studying the staff’s historical work on a possible adoption of IFRS, and reaching out ...
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