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IFRS

Publication A description of publications available on IFRS
Published on April 17, 2013

IFRS in the U.S.

Article ...standards. In fact, the one common theme we’ve seen in comments about the U.S. Securities and Exchange Commission’s (SEC) proposal to adopt International Financial Reporting Standards (IFRS) is that everyone believes
Published on January 28, 2011

Are Critics Against the Adoption of IFRS So Compelling

Article International Financial Reporting Standards (IFRS) was the hot topic in accounting areas for several years, but it appears to have faded away. Various reasons explain this swing. We can mention the state of the...
Published on January 28, 2011

New IFRS Certificate Program Helps CPAs Demonstrate Expertise in Global Marketplace

Article ...Main Street are increasingly being affected by the global business environment. That’s leading many CPAs to seek opportunities to broaden their knowledge of International Financial Reporting Standards. With IFRS expertise and experience, CPAs can carve out a niche with multinational corporations or companies doing business
Published on June 01, 2011

Is the Use of IFRS Making Accounting Truly International

Article ...be compared to trying to piece together a very large and complicated jigsaw puzzle. At the moment, with more than 100 countries now requiring or permitting the use of IFRS or with plans to converge to IFRS, clearly we have made a good start, but
Published on January 28, 2011

AICPA Survey Shows Growing IFRS Support

Article Once the timing of IFRS convergence is clarified, IFRS preparation in the form of in-depth training and information technology readiness will be especially important
Published on January 28, 2011

IFRS Is Coming What Does This Mean for Tax

Article Many companies are in the early stages of considering what impact the transition to International Financial Reporting Standards (IFRS) from U.S. generally accepted accounting principles (GAAP) will have on financial reporting. However, are they also thinking about the impact it will have on tax reporting
Published on May 14, 2010

MD&A Disclosures Relating to Financial Instruments

Article In this column, I reveal why IFRS requires more extensive disclosures than any other accounting standard and then briefly provide the content of IFRS disclosures and focus on the disclosure related to financial instruments and their...
Published on January 28, 2011

IFRS and Your Tax Practice

Article International financial reporting standards (IFRS) are coming, and tax advisers need to understand the implications for their clients
Published on January 28, 2011

Adoption of IFRS and Human Capital Readiness

Article One of six key areas the U.S. Securities and Exchange Commission will be investigating in 2011. Is your firm ready?
Published on February 03, 2011

AICPA News Update Vol.12 No.26

Article IFRS for Private Entities Released and Ready for Use in U.S., IFRS Case Study: U.S. Subsidiaries of Foreign-Owned Companies, What CPAs Need to Know about the American...
Published on June 24, 2011

IFRS Report

Article
Published on March 25, 2010

Must LIFO Go to Make Way for IFRS

Article Currently, IFRS do not allow for the use of the LIFO inventory method, jeopardizing its use for U.S. tax purposes due to the LIFO conformity requirement in Sec. 472. The...
Published on January 28, 2011

Is IFRS Coming to the U.S.

Article Why today’s perspective is not as clear compared to the dominant view two years ago when the SEC was discussing its roadmap to the adoption of IFRS for domestic registrants
Published on January 28, 2011

Getting to the IFRS Destination

Article Are we there yet?
Published on January 28, 2011

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IFRS Certificate Program

The IFRS Certificate Program includes a comprehensive, integrated curriculum of 25 online self-study courses. Developed by subject matter experts from around the world, this scenario-based series of courses use multimedia elements such as audio, video and interactive exercises and case studies to guide you through the concepts under each area of IFRS.



Brokers and Dealers in Securities - AICPA Audit and Accounting Guide

This guide provides basic information on the securities industry and a broker-dealer' books and records. In addition, SEC regulatory requirements and the related reporting is discussed along with relevant accounting and audit (updated for clarity) topics of particular importance to the audit of a broker-dealer.



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The Journal of Accountancy tells you at a glance what's been happening in the profession, the SEC, PCAOB, IRS, in business and the economy.

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