EU fears U.S. influence

Article Abstract:

A discussion on the European Union's disapproval of the U.S. Securities and Exchange Commission's June 2007 proposal to allow foreign registrants to list on U.S. stock exchanges using International Financial Reporting Standards instead of U.S. Generally Accepted Accounting Principles (GAAP) is presented.

United States, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Listing & Registration, Foreign investments, Stock-exchange, Negotiation, mediation and arbitration, European Union, Securities listing, United States. Securities and Exchange Commission

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Model solutions

Article Abstract:

The development of a new framework for International Accounting Standard (IAS) 139 is discussed. The International Accounting Standards Board (IASB) is re-writing the conceptual framework of IAS 139 in order to reflect the present economic reality of financial markets.

Reporting & Disclosure, Interpretation and construction, Financial statements, Accounting law

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Listen to your customers

Article Abstract:

Six people involved with developing standards give their opinions about changes in accounting rules.

Accounting Methods, Interview, Beliefs, opinions and attitudes, Mihular, Reyaz, International Accounting Standards Board, Strauss, Norman, Wilmot, Peter, Enevoldsen, Stig, Carvalho, Nelson, Dumant, David

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