U.S. Capital Markets and International Accounting Standards: GAAP Versus IFRS

Description

This report briefly explains the different accounting standards and U.S. capital markets. It examines several International Financial Reporting Standards (IFRS) policy options Congress might consider and the benefits and challenges of each of those options.

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25 pages.

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Gnanarajah, Raj June 25, 2015.

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This report is part of the collection entitled: Congressional Research Service Reports and was provided by UNT Libraries Government Documents Department to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 22 times . More information about this report can be viewed below.

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Description

This report briefly explains the different accounting standards and U.S. capital markets. It examines several International Financial Reporting Standards (IFRS) policy options Congress might consider and the benefits and challenges of each of those options.

Physical Description

25 pages.

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Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1970's through the present--covering a variety of topics from agriculture to foreign policy to welfare.

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  • June 25, 2015

Added to The UNT Digital Library

  • Aug. 27, 2015, 4:20 p.m.

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Gnanarajah, Raj. U.S. Capital Markets and International Accounting Standards: GAAP Versus IFRS, report, June 25, 2015; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc700791/: accessed October 23, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.