Convergences and cooperation

Article Abstract:

Issues concerning the primary differences between International Accounting Standards and the UK GAAP are discussed, with focus on the advancement of UK accounting standards over their international counterparts. A discussion of the growing convergence and the increasing co-operation between standard-setting groups is also presented.

Accountants

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IAS lite is alive and well

Article Abstract:

In 2000, the endorsement of International Accounting Standards (IASs), and other IAS-related issues, by the international regulatory organisation, IOSCO, has been undermined by poor compliance with the IASs. The IAS Survey 2000 confirms that listed companies vary in their compliance with the IASs in company financial statements.

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Waving a different flag

Article Abstract:

The similarities and differences between International Accounting Standards (IAS) and US GAAP are examined. The role of US GAAP in setting international standards in accounting processes and reporting is highlighted.

Standards, United States. Securities and Exchange Commission, Financial statements, Corporation reports, Company reports, Financial Accounting Standards Board

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