The first edition of this book explained the efforts of the International Accounting Standards Board (IASB) to develop accounting regulations to be used worldwide. In 2002, progress was accelerated by the decision of Financial Accounting Standards Board (FASB) in the United States to converge their regulations with international standards. This second edition describes the successes and failures of the convergence project. The U.S. involvement brought about many changes in corporate financial reporting, but there were differences in opinions on specific issues. This resulted in the FASB, US focusing on its own regulations. We explain the main convergence achievements and also the differences leading to the end of the project. Our analysis reviews new developments in corporate reporting, including the issues of sustainability, governance, and integrated reporting.
Despre autor
Audra Ong, Ph D, MBA, is a professor of accounting at the University of Windsor, Canada. She has also taught in the UK. She received her Ph D in accounting from the University of the West of England, her MBA from the University of Wales, Cardiff, and her BSc in accounting from Queen’s University, Belfast, UK. Audra has published in both professional and academic journals and presented papers at numerous international conferences.
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