J. David Spiceland,
University of Memphis James F. Sepe,
Santa Clara University Lawrence A. Tomassini,
Ohio State University--Columbus
ISBN: 0072994029 Copyright year: 2007
IFRS coverage
The United States is moving rapidly toward converging US GAAP with the International Financial Reporting Standards (IFRS) that are followed by most of the rest of the world. The Spiceland author team has posted an IFRS supplement to this website: https://umdrive.memphis.edu/dspice/www/supplement.html
This text supplement provides an overview of the background and current status of the convergence process. It also highlights emerging issues and key differences between US and international GAAP for each chapter of the text.
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2007 McGraw-Hill Higher Education