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[DOWNLOAD] "Accounting for Global Entities and the Effect of the Convergence of U.S. Generally Accepted Accounting Principles to International Financial Reporting Standards (Cases) (Case Study)" by Journal of the International Academy for Case Studies # eBook PDF Kindle ePub Free

Accounting for Global Entities and the Effect of the Convergence of U.S. Generally Accepted Accounting Principles to International Financial Reporting Standards (Cases) (Case Study)

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eBook details

  • Title: Accounting for Global Entities and the Effect of the Convergence of U.S. Generally Accepted Accounting Principles to International Financial Reporting Standards (Cases) (Case Study)
  • Author : Journal of the International Academy for Case Studies
  • Release Date : January 01, 2009
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 306 KB

Description

CASE DESCRIPTION The primary subject matter of this case concerns strategic decisions that global entities, their executives, and accountants face in light of the almost certain convergence of U.S. Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). Secondary, the effect of convergence to IFRS on the financial statements of U.S. based global entities, on financial statement users, and the accounting profession is explored. This case has a difficulty level of three to four and can be taught in about 45 minutes. Approximately two hours of outside preparation is necessary to fully address the issues and concepts. This case can be utilized in Intermediate Accounting as part of the coverage of pending changes in U.S. financial accounting and reporting, in an International Accounting course, or in a graduate accounting course focusing more extensively on underlying conceptual issues and the research components of this case. The case has analytical, critical thinking, conceptual, and research components. Utilizing this case can enhance students' oral and written communication skills.


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