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Oracle Hyperion Financial Management Tips & Techniques by Peter Fugere

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IFRS and Multi-GAAP Reporting

IFRS is coming to the United States. We just don’t know what it will be when it does come. It could be exactly as it is in the rest of the world. But the truth is that many countries really did need something better and closer to U.S. generally accepted accounting principles (GAAP). Does the United States really need to change that much? For so long, the U.S. economy has been so big and so powerful that even good systems needed to anchor to what companies did in the United States. However, in the wake of a massive economic recession, started in the United States, is the rest of the world content with business as usual? I suspect not, and I also think something will change. IFRS is sweeping the globe in the aftermath ...

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