Financial Reporting Standards

Lessons

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

Financial Reporting Standards – Video