- Objective of Financial Reporting Standards
- Financial Reporting Standard-setting Bodies and Regulatory Authorities
- SEC Filings: Forms Providing Key Information for Analysts
- Global Convergence of Accounting Standards
- IASB Conceptual Framework for Financial Reporting
- Conceptual Framework - Recognition of Elements of Financial Statements
- Differences in IFRS and US GAAP Frameworks
- Characteristics of an Effective Financial Reporting Framework and the Barriers
- Monitoring Developments in Financial Reporting Standards
- Analyzing Company Disclosures
- Financial Reporting Standards - Video
Monitoring Developments in Financial Reporting Standards
The financial reporting standards will continue to evolve in the times to come and these developments will affect the financial statements of a company. It is therefore important that the financial analysts monitor the developments in financial reporting standards closely and keep themselves updated with the latest changes. Their understanding of the financial reporting standards will also help them evaluate the new types of financial products and transactions developed in the financial markets.
Two good sources of information for monitoring the reporting standards are IASB (www.iasb,org) and FASB (www.fasb.org) websites. Apart from this they should also read professional journals.
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