期刊名称：International Journal of Business Administration
印刷版ISSN：1923-4007
电子版ISSN：1923-4015
出版年度：2013
卷号：4
期号：4
页码：p9
语种：English
出版社：Sciedu Press
摘要：The purpose of this paper is to report the coverage of various topics specific to the coverage of the International Financial Reporting Standards (IFRS). This paper used as a base a survey sent to approximately 50 private colleges and universities in Pennsylvania. The questions ranged from the differences in accounting concepts between the IFRS standards and the United States Generally Accepted Accounting Principles (GAAP) and the cultural influences of financial reporting in today’s global economy. A small percentage of the universities have a stand-alone course in international accounting and the coverage of the various differences is not consistent from college to college. This paper will also describe key differences that exist with IFRS and US GAAP.
