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IASB Could Lose European Standard Setting Role

I don’t know how much credibility to attach to the following reports from the UK’s GAAPweb. The first, dated Monday, June 8, claims that sources close to EU politicians are suggesting that… more →

The Summa

IASB Could Lose European Standard Setting Role — 1 comment

David Albrecht wrote 5 months ago: I don’t know how much credibility to attach to the following reports from the UK’s GAAPw … more →

Tags: Accounting, regulation, IFRS, SEC, Accounting Regulation, Securities and Exchange Commission, Tom Selling, Charles Niemeier, Niemeier

One world-wide accounting language? — 10 comments

David Albrecht wrote 10 months ago: During her confirmation hearing, Mary Schapiro said, “I think we all can agree that a single s … more →

Tags: Accounting, IFRS, regulation, Accounting Regulation, Financial Accounting, financial disclosure, Financial System, GAAP

Missing The Target: Convergence Replaces Improvement

David Albrecht wrote 11 months ago: One of the courses I teach is Intermediate Accounting 2. This semester’s paper assignment is t … more →

Tags: Accounting, regulation, IFRS, SEC, Financial Accounting, Accounting Regulation, GAAP, Securities and Exchange Commission, financial disclosure

IFRS: Not Right for the U.S. — 2 comments

David Albrecht wrote 11 months ago: One of the courses I teach is Intermediate Accounting 2.  This semester’s paper assignment is to tak … more →

Tags: Accounting, IFRS, regulation, Accounting Regulation, FASB, Financial Accounting, financial disclosure, GAAP, IFRS opponent

IFRS: Not the Change We Need — 1 comment

David Albrecht wrote 11 months ago: One of the courses I teach is Intermediate Accounting 2.  This semester’s paper assignment is … more →

Tags: Accounting, IFRS, Accounting Regulation, FASB, GAAP, IASB, SEC, Securities and Exchange Commission

Dave Albrecht--IFRS Critic — 1 comment

David Albrecht wrote 1 year ago: Note:  this is the final version of this essay. This is part seven of an eight-part series in which … more →

Tags: Accounting, regulation, Albrecht faves, IFRS, SEC, Financial Accounting, Accounting Regulation, GAAP, IFRS resistance

Bob Jensen--IFRS Critic — 3 comments

David Albrecht wrote 1 year ago: This is part six of an eight-part series in which I review the seven IFRS critics (Sunder, Niemeier, … more →

Tags: Accounting, regulation, IFRS, SEC, Financial Accounting, Accounting Regulation, Christopher Cox, GAAP, IFRS resistance

Ray Ball--IFRS Critic — 2 comments

David Albrecht wrote 1 year ago: This is part three of an eight-part series in which I review the seven IFRS critics (Sunder, Niemeie … more →

Tags: Accounting, regulation, IFRS, Financial Accounting, Accounting Regulation, GAAP, IFRS resistance, Financial System, financial disclosure

Shyam Sunder--IFRS Critic

David Albrecht wrote 1 year ago: This is part one of an eight part series in which I review the seven IFRS critics (Sunder, Niemeier, … more →

Tags: Accounting, IFRS, regulation, Accounting Regulation, Shyam Sunder, Washington consensus

Schedule for Against IFRS for the USA — 4 comments

David Albrecht wrote 1 year ago: A  series the arguments of seven prominent opponents to the U.S. adoption of IFRS. Shyam Sunder … more →

Tags: Accounting, regulation, IFRS, Financial Accounting, Accounting Regulation, GAAP, IFRS resistance, IFRS critic, IFRS opponent


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