1 SEC (2003).
2 World Accounting Report (2002, March), p. 8.
3 Aisbitt and Walton (2005).
4 ICAEW (2007), pp. 29–30.
5 A useful analysis of the value relevance literature concerning IFRS can be found in Soderstrom and Sun (2007).
6 ICAEW (2007), p. 57.
7 “Seeing Down the Road: IFRS and the U.S. Capital Markets,” presented by John W. White on March 23, 2007, to a breakfast roundtable organized jointly by the New York Stock Exchange and the Brooklyn Law School.
8 A discussion of how KPMG has structured itself can be found in Tokar (2005).
1 “Regulation of the International Securities Markets.” Securities Act Release No. 33-6807, November 14, 1988.
2 Concept Release 33-8831 (2007, August 7).
3 Concept Release ...
Get An Executive's Guide for Moving from US GAAP to IFRS now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.