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ETD Abstract Container

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A State of Flux: The Future of the Financial Accounting Standards Board (FASB) in the Face of International Financial Reporting Standards (IFRS)

O'Malley, Sean L.
http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338838501

Abstract Details

2012, Bachelor of Business Administration (BBA), Ohio University, Business Administration.
This paper explores the history of accounting standards in the United States with emphasis on the recent alignment of US Generally Accepted Accounting Standards (US GAAP) with International Financial Reporting Standards (IFRS). Through a qualitative study, the future role of the Financial Accounting Standards Board (FASB) was explored. The interviewees, a group of experts in the accounting industry, had a consensus on many of the questions including the main research question. The majority of respondents believe that the FASB will continue its role as standards setter for US GAAP and will serve as a carve-out function for any future IFRSs issued by the International Accounting Standards Board (IASB).
Christine Yost, PhD (Advisor)
54 p.
Accounting; International Law; International Relations
FASB; Financial Accounting Standards Board; IASB; International Accounting Standards Board; Accounting; GAAP; IFRS

Recommended Citations

Citations

  • O'Malley, S. L. (2012). A State of Flux: The Future of the Financial Accounting Standards Board (FASB) in the Face of International Financial Reporting Standards (IFRS) [Undergraduate thesis, Ohio University]. OhioLINK Electronic Theses and Dissertations Center. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338838501

    APA Style (7th edition)

  • O'Malley, Sean. A State of Flux: The Future of the Financial Accounting Standards Board (FASB) in the Face of International Financial Reporting Standards (IFRS). 2012. Ohio University, Undergraduate thesis. OhioLINK Electronic Theses and Dissertations Center, http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338838501.

    MLA Style (8th edition)

  • O'Malley, Sean. "A State of Flux: The Future of the Financial Accounting Standards Board (FASB) in the Face of International Financial Reporting Standards (IFRS)." Undergraduate thesis, Ohio University, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338838501

    Chicago Manual of Style (17th edition)

ouhonors1338838501
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© 2012, all rights reserved.
This open access ETD is published by Ohio University Honors Tutorial College and OhioLINK.