Recent accounting developments affecting public companies
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Description
Abstract: Keeping up with changing accounting standards is critical to every public company’s well-being. This article summarizes two recent developments: 1) the SEC’s “condorsement” (convergence and endorsement) alternative to requiring U.S. companies to adopt International Financial Reporting Standards (IFRS); and 2) recent FASB/IASB progress on developing uniform revenue recognition standards.
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