differences between accounting standards. Convergence is driven by several factors, including the belief that having a single set of accounting requirements...

Generally Accepted Accounting Principles (GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities...

Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles...

national standards. In 2001, the International Accounting Standards Board (IASB) replaced the IASC with a remit to bring about convergence between national...

"Accounting standards and the economics of standards." Accounting and Business Research 39.3 (2009): 191-210m Media related to Accounting standard at...

development and regulation of the profession of Chartered Accountancy in India. In India, accounting standards and auditing standards are recommended by the...

contrasts with normative accounting, that seeks to derive and prescribe "optimal" accounting standards. Positive accounting emerged with empirical studies...

Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This...

Accounting Standard (abbreviated as Ind_AS) is the accounting standard adopted by companies in India and issued under the supervision of Accounting Standards...

"The introduction of International Accounting Standards in Europe: Implications for international convergence". European Accounting Review. 14. Taylor...