International Accounting Standards Board （IASB） and Financial Accounting Standards Board （FASB） Convergence Project： Where Are They Now？被引量：1

International Accounting Standards Board （IASB） and Financial Accounting Standards Board （FASB） Convergence Project： Where Are They Now？

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作者 Aida R. Lozada

机构地区 University of Puerto Rico

出处《Journal of Modern Accounting and Auditing》 2014年第10期991-1004,共14页 现代会计与审计（英文版）

关键词会计准则国际标准财务报告委员会理事会美国地方性法规统计数据 convergence, full International Financial Reporting Standards （IFRS）, little IFRS, InternationalAccounting Standards Board （IASB）, Financial Accounting Standards Board （FASB）

分类号 TP312 [自动化与计算机技术—计算机软件与理论] F233 [经济管理—会计学]

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