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Research Assignment

In this scenario the priority for both of the boards were to converging IFRS and US GAAP. According to the Norwalk Agreement (September, 2002) in association with the regional bodies the IASB and the FASB started to work together for removing the differences of the accounting standards. The objectives of the project are to updating the existing concepts like setting up the standards, improve consistency and achieve completeness which would reflect the business practice changes, changes in market over the year. The boards are conducting the project in 8 phases, among these the phase A of the project was completed already and the B, C, D phases are active currently (IFRS Foundation, 2011). Status of the Project The phase A of the project was completed on September 28, 2010 and the boards have issued the concept statement no 8 which is a replacement of the concept statement no 1 and 2. ...Show more

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Research Assignment Contents Research Assignment 1 Contents 2 Introduction 2 Intent of the Project 3 Status of the Project 3 Major Changes in GAAP Proposed by the Project 4 Effects of the Project on Financial Statements 5 The View of the Researcher 6 Expert Opinion 6 Conclusion 7 Reference 7 Introduction The Conceptual Framework project was jointly undertaken by the International Accounting Standard Board and US Financial Accounting Standard Board for achieving the convergence between the International Financial Reporting Standard (IFRS) and the US Generally Accepted Accounting Principle (GAAP)…
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