In October 2010, the American Institute of Certified Public Accountants [AICPA] announced that the CPA （Certified Public Accountant） examination would be changed to include International Financial Reporting Standar...In October 2010, the American Institute of Certified Public Accountants [AICPA] announced that the CPA （Certified Public Accountant） examination would be changed to include International Financial Reporting Standards （IFRS）. A reason given for this change was the supposed importance given to IFRS knowledge in the latest practice analysis. This paper examines this practice analysis as well as a review by graduate students of some accounting textbooks. The conclusion given by the students, other academic research and the practice analysis is that US is not prepared to immediately make this change.展开更多
文摘In October 2010, the American Institute of Certified Public Accountants [AICPA] announced that the CPA （Certified Public Accountant） examination would be changed to include International Financial Reporting Standards （IFRS）. A reason given for this change was the supposed importance given to IFRS knowledge in the latest practice analysis. This paper examines this practice analysis as well as a review by graduate students of some accounting textbooks. The conclusion given by the students, other academic research and the practice analysis is that US is not prepared to immediately make this change.
