Comparing International GAAP.
Author | Heffes, Ellen M. |
Position | Generally accepted accounting principles - Brief Article |
Economic globalization requires increased international comparability in financial reporting, and to this end, accounting standard-setters in Canada, Chile, Mexico and the U.S. have completed cooperative efforts to produce the latest (third) edition of a report comparing generally accepted accounting principles (GAAP) in their countries. Titled "Significant Differences in GAAP in Canada, Chile, Mexico and the United States," the analysis of accounting pronouncements was recently published by the Canadian Institute of Chartered Accountants (CICA).
The analysis examines current accounting pronouncements and identifies differences in...
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