SEC and European equivalent views of GAAP
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The SEC and its European equivalent are trying to merge their respective views of GAAP (Generally Accepted Accounting Principles). What are the easy points and what are the stumbling blocks?
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Solution Summary
Differences in SEC and European GAAP views. Short essay on merging standards and stumbling blocks.
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The European equivalent of GAAP in the International Financial Reporting Standards (IASB) for the entire European Union. The IASB has evolved out of the old International Accounting Standards (IAS). In 2002 the two organizations met to try and work towards reducing differences between the two standards. At the present time the SEC requires a reconciliation of local GAAP to US GAAP. Under the ...
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