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本文通过IFRS与US GAAP的比较、过渡到IFRS的优势和风险、SEC发布的过渡3种方式、社会对由GAAP过渡到IFRS的反响这四方面的介绍,概述了美国向IFRS过渡的整体情况。
This article summarizes the overall U.S. transition to IFRS through a comparison of IFRS with US GAAP, the advantages and risks of transition to IFRS, the three transitions the SEC publishes, and the community’s response to the transition from GAAP to IFRS.