Transparency in Financial Reporting, 9781906659134
Paperback
Sets out the key differences between IFRS and US GAAP from a practitioner’s perspective. This title presents an analysis of reporting issues affecting transparency under IFRS, compared with US GAAP, and suggests areas of concern for preparers and users of financial reports.

Transparency in Financial Reporting

a concise comparison of ifrs and us gaap

$86.53

  • Paperback

    152 pages

  • Release Date

    9 July 2009

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Summary

By January 2012 all major economies, apart from the US, will provide financial reports using International Financial Reporting Standards (IFRS). This book sets out the key differences between IFRS and US GAAP from a practitioner’s perspective, although financial analysts will also benefit from the material presented. The financial crisis has been attributed to, among other things, a perceived lack of transparency in the financial markets. In general, transparency implies an ability to see …

Book Details

ISBN-13:9781906659134
ISBN-10:1906659133
Series:Harriman House
Author:Ruth Ann McEwen
Publisher:Harriman House Publishing
Imprint:Harriman House Publishing
Format:Paperback
Number of Pages:152
Release Date:9 July 2009
Weight:222g
Dimensions:234mm x 156mm x 8mm
About The Author

Ruth Ann McEwen

Ruth Ann McEwen is Associate Dean of Accreditation and Administration and Professor of Accounting for the Sawyer Business School at Suffolk University. She earned her Ph.D. in Industrial Management with a concentration in Accounting from the Georgia Institute of Technology and taught Financial Accounting at the Master’s and Doctoral levels for more than 20 years. She is the author or co-author of more than 40 refereed articles and proceedings focusing on the usefulness of accounting information. She has published in such premier journals as The Accounting Review, Decision Sciences, Accounting Horizons, CPA Journal, International Journal of Accounting and the Journal of Business Ethics and is the author of “Earnings Per Share” and co-author of “Asset Retirement Obligations” published by Tax Management, Inc. In 1998, she presented a series of research papers to a joint seminar of the Financial Accounting Standards Board and the Governmental Accounting Standards Board focusing on current financial reporting. From 2005 until 2008, Dean McEwen served as a consultant to the Financial Accounting Standards Board, authorized as a content expert to codify United States Generally Accepted Accounting Principles which comprises authoritative guidance for US corporate financial reporting. She also consults in areas of financial accounting and standards compliance. Dean McEwen has received numerous scholarly, teaching and research awards.

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