Talk:Convergence of accounting standards
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Business: Accounting C‑class Mid‑importance | |||||||||||||
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Additional references
Adding some extra references for additions. I may have added a few of these already. -Well-restedTalk 08:38, 2 May 2012 (UTC)
Overviews
- http://www.ifrs.com/updates/aicpa/Convergence_Accounting_Std.html
- http://www.pwc.ch/user_content/editor/.../pwc_viewpoint_0704_e.pdf
- http://www.ifrs.org/News/Announcements+and+Speeches/IASB+and+FASB+issue+statement+on+their+convergence+work.htm
- http://www.ifrs.com/updates/aicpa/Convergence_Accounting_Std.html
News
- http://www.ft.com/intl/cms/s/2ed53f4e-824a-11e1-b06d-00144feab49a,Authorised=false.html?_i_location=http%3A%2F%2Fwww.ft.com%2Fcms%2Fs%2F0%2F2ed53f4e-824a-11e1-b06d-00144feab49a.html&_i_referer=http%3A%2F%2Fsearch.ft.com%2Fsearch%3FqueryText%3Dconvergence%2Baccounting%26ftsearchTypeSearch%3Dtype_news#axzz1tOxoWxcM
- http://www.ft.com/intl/cms/s/681ca028-540d-11e1-bacb-00144feabdc0,Authorised=false.html?_i_location=http%3A%2F%2Fwww.ft.com%2Fcms%2Fs%2F0%2F681ca028-540d-11e1-bacb-00144feabdc0.html&_i_referer=http%3A%2F%2Fsearch.ft.com%2Fsearch%3FqueryText%3Dconvergence%2Baccounting%26ftsearchTypeSearch%3Dtype_news#axzz1tOxoWxcM
- http://www.ft.com/intl/cms/s/1341b370-6e88-11df-ad16-00144feabdc0,Authorised=false.html?_i_location=http%3A%2F%2Fwww.ft.com%2Fcms%2Fs%2F0%2F1341b370-6e88-11df-ad16-00144feabdc0.html&_i_referer=http%3A%2F%2Fsearch.ft.com%2Fsearch%3FqueryText%3Dconvergence%2Baccounting%26ftsearchTypeSearch%3Dtype_news#axzz1tOxoWxcM
Recent work
- http://www.ifrs.org/News/Announcements+and+Speeches/IASB+and+FASB+issue+statement+on+their+convergence+work.htm
- SEC's convergence roadmap: http://www.sec.gov/rules/proposed/2008/33-8982.pdf (refname=secroadmap)
Arguments against
- http://www.ifrs.com/updates/aicpa/IFRS_SEC.html (aicpa2008)
- http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CPA/Jun/IFRSCompelling.jsp (forgeas2010)
- http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1763311 (sunder)
Misc sites
- http://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176156245663
- http://www.pwc.ch/user_content/editor/files/publ_ass/pwc_viewpoint_0704_e.pdf
- https://www.in.kpmg.com/SecureData/IFRS_Institute/Files/IFRS.pdf
- http://www.fdcpa.com/M&D/0208News-Convergence-Is-Here-To-Stay.htm
Misc news
- http://www.journalofaccountancy.com/News/20125579.htm
- http://www.sfgate.com/cgi-bin/article.cgi?f=/g/a/2012/04/23/investopedia6655.DTL
US has possibly given up on convergence
I'm not a wiki editor so I don't know exactly how I would format a correction the article, or even if my source is reputable enough to correct it. But according to the CPA Journal FASB is no longer endorsing convergence, instead they think a viable alternative is condorsement.
http://www.nysscpa.org/cpajournal/toc2012.htm
If you click on the October 2012 issue you'll find an article on page 62-67 that discusses America's decision to head away from convergence. I think it's a pretty good source, but again I'm not really sure how to format any correction, so I thought I would put the information here for more experienced editors to use. — Preceding unsigned comment added by 98.203.166.30 (talk) 07:21, 16 November 2012 (UTC)