| عنوان فارسی مقاله: | روند همگرایی IASB و FASB و نیاز به آموزش حسابداری |
| عنوان انگلیسی مقاله: | The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching |
چکیده
1.مقدمه
2.روند همگرایی : زمان بندی
3 . ابزار مالی و به رسمیت نشناختن دارایی ها و بدهی
4. همگرایی به عنوان یک هدف نظارتی
5.مفهوم آموزش و پرورش: آموزش مبتنی بر نقش اساسی به آموزش بر اساس مفهوم
6. نتیجه اظهارات
کلمات کلیدی :
The IASB and FASB Convergence Process: Current Developments ... journals.univ-danubius.ro/index.php/oeconomica/article/view/1155 by S Aqel - 2012 - Cited by 1 - Related articles The importance of harmonization of accounting atandards is now widely accepted all over the world. The increased international movement of investments has ... What have IASB and FASB convergence efforts achieved? www.journalofaccountancy.com/issues/2013/feb/20126984.html Jan 31, 2013 - In October 2002, the IASB and FASB signed a memorandum of ... have converged, and IFRS have been improved as a result of the process. FASB and IASB Convergence Projects - IFRS.com www.ifrs.com › Updates It also describes the status of the convergence efforts of the FASB and IASB in .... 2010 directed staff to develop and execute a Work Plan regarding this process. Convergence between IFRS and US GAAP | ACCA Qualification ... www.accaglobal.com/in/en/.../p2/.../convergence-between-ifrs-and-us-gaap.html Feb 17, 2016 - Both IASB and FASB stated their commitment to the development of high ... to continue the harmonisation process between IFRS/US GAAP, ... ŒCONOMICA The IASB and FASB Convergence Process: Current ... www.academia.edu/.../ŒCONOMICA_The_IASB_and_FASB_Convergence_Process_... The objective of this paper is to discuss the FASB and IASB convergence process by addressing current developments regarding significant topics that were ... [PDF]IASB & FASB Convergence Project - Drake University faculty.cbpa.drake.edu/dmr/0201/DMR020106R.pdf by DJ Gallistel - 2012 - Cited by 3 - Related articles current standards for revenue recognition for both the FASB and IASB. ...... entered the convergence project with a completion of the earnings process approach. Searches related to The IASB and FASB convergence process fasb and iasb convergence fasb iasb convergence timeline fasb and iasb differences ifrs convergence 2016 ifrs and gaap convergence progress ifrs convergence 2015 fasb and iasb convergence advantages and disadvantages international convergence of accounting standards