References

AAA FRC (American Accounting Association Financial Reporting Policy Committee). 2010. “Response to the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers.” Accounting Horizons 24, no. 1, pp. 117–28.

Alexander, D., and Jermakowicz. 2006. “A True and Fair View of the Principles/Rules Debate.” Abicus 42, no. 2, pp. 132–64.

Asare, S.K., and A.M. Wright. 2012. “Investors’, Auditors’, and Lenders’ Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements.” Accounting Horizons 26, no. 2, pp. 193–217.

Barth, M.E., W.R. Landsman, M. Lang, and C. Williams. 2012. “Are IFRS-Based and US GAAP-based ...

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