U.S. Capital Markets and International Accounting Standards: GAAP Versus IFRS

Gnanarajah, Raj

Library of Congress. Congressional Research Service.

关键词: Finance;    International finance;    Accounting;    Capital formation;    Capital movements;   

RP-ID  :  R44089
RP-ID  :  R44089_2015Jun25

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report briefly explains the different accounting standards and U.S. capital markets. It examines several International Financial Reporting Standards (IFRS) policy options Congress might consider and the benefits and challenges of each of those options.