SEC, Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers: Exploring a Possible Method of Incorporation (May 2011) resource White Papers OCEG Reviewed
A Staff Paper from the Office of the Chief Accountant at the SEC (May 26, 2011).
FASB, In Focus - Accounting Standards Update No. 2011-04: Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (May 2011) resource Articles OCEG Reviewed
Introduction: The FASB and the International Accounting Standards Board (IASB) issued their converged guidance on fair value measurement, which represents meaningful progress toward the stated goal of their Memorandum of Understanding to create a common set of high-quality global accounting standards.
In Focus, May 12, 2011 (FASB)
FASB, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (May 2011) resource Standards and Guidelines OCEG Reviewed
Accounting Standards Update No. 2011-04, May 12, 2011: A FASB/IASB converged guidance on fair value measurement.
FASB Accounting Standards Updates resource Standards and Guidelines OCEG Reviewed
Effective July 1, 2009, changes to the source of authoritative U.S. GAAP, the FASB Accounting Standards Codification® (FASB Codification), are communicated through an Accounting Standards Update (ASU). Updates will be published for all authoritative U.S.
Chartered Accountants of Canada - Canadian Standards in Transition: IFRSs in Canada resource Organizations & Associations OCEG Reviewed
Introduction: Following extensive consultation with stakeholders, the Accounting Standards Board (AcSB) is adopting International Financial Reporting Standards (IFRS) as Canadian GAAP for publicly accountable enterprises (PAEs). The Public Sector Accounting Board (PSAB) is requiring government business enterprises (GBEs) to adopt IFRSs.
SEC, Proposed Rule - Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers (2008) resource National Regulations OCEG Reviewed
SEC, Final Rule - Acceptance From Foreign Private Issuers of Financial Statements Prepared in Accordance With International Financial Reporting Standards Without Reconciliation to U.S. GAAP (2008) resource National Regulations OCEG Reviewed
China's New Accounting Standards: A comparison with current PRC GAAP and IFRS (Deloitte, 2006) resource White Papers OCEG Reviewed
The development of new Chinese accounting standards is an important step for the development of the Chinese economy and its place in the world’s increasingly integrated capital markets.