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IFRS and U.S. GAAP

Instructional MethodAdvanced PreparationProgram PrerequisitesField Of Study Interactive Self Study NONE NONE Accounting  Experience LevelCourse IDCPE CreditsAuthor Overview  CM-314  2 Colleen Neuharth McClain, CPA IFRS and U.S. GAAP: An Update on Conver ...Read more
  • Description
Instructional Method Advanced Preparation Program Prerequisites Field Of Study
Interactive Self Study NONE NONE Accounting 
Experience Level Course ID CPE Credits Author
Overview  CM-314  2

Colleen Neuharth McClain, CPA

IFRS and U.S. GAAP: An Update on Convergence, the SEC’s Reports and Other Activities

Course Description: 
Since 2002 the International Accounting Standards Board and the Financial Accounting Standards Board have been committed to developing high-quality, compatible accounting standards for both domestic and cross-border financial reporting. The American Institute of Certified Public Accountants and other organizations have expressed support for a set of global standards that would result in the worldwide comparability of financial statements.
This course will review the significant events that have occurred to achieve the goal of a common set of global accounting standards. The accomplishments and challenges that have occurred and status of the convergence efforts will be examined.

Who Should Attend: All CPA's

Learning Objectives: 
• Recognize the history of the IFRS Foundation.
• Identify the significant events and activities of the IASB and FASB related to the international convergence of accounting standards.
• Recognize key SEC reports issued related to IFRS.
• Recognize the current issues and challenges related to convergence and future activities related to IFRS.


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