Since 1973, the Financial Accounting Standards Board (FASB) has been the designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental organizations. Those standards are officially recognized as authoritative by the Securities and Exchange Commission (SEC) and the American Institute of Certified Public Accountants.
Download: IFRS and US GAAP: similarities and differences - 2015 edition. This PricewaterhouseCooper publication provides a broad understanding of the major differences between IFRS and US GAAP, as well as insight into the level of change on the horizon.
Our mission is to develop International Financial Reporting Standards (IFRS Standards) that bring transparency, accountability and efficiency to financial markets around the world. Our work serves the public interest by fostering trust, growth and long-term financial stability in the global economy.
It examines the procedures, time and cost involved in launching a commercial or industrial firm with between 10 and 50 employees and start-up capital of 10 times the economy's per-capita gross national income.
The first section presents the Ease of Doing Business rank (out of 189 economies) and the distance to frontier (DTF)** measure, overall and by topic. The second section summarizes the key indicators for each topic benchmarked against regional averages.
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This resource, revised according to the 6th edition, second printing of the APA manual, offers examples for the general format of APA research papers, in-text citations, endnotes/footnotes, and the reference page.