Home » Archive for category 'Accounting Standards' (Page 2)

Accounting Standards Archive

US GAAP to IFRS Migration: Reframing the Debate

Posted April 12, 2010 By Narcisse

For a decade or so, there has been quite a lot of talk in the US about a possible transition from U.S. Generally Accepted Accounting Principles (GAAP) to International Reporting Standards (IFRS) with regard to U.S. publicly traded companies. Up to this point, most of the discussions on the subject have been about assessing the […]

3 Comments so far. Join the Conversation

As I explained in my previous post, accrual accounting is not an exact science. Indeed,  a variety of assumptions and accounting estimates is used in arriving at the final earnings figures. In assessing the health of a company, lenders and investors alike almost always look at the quality of its earnings first. However, it is […]

9 Comments so far. Join the Conversation