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Another step toward global convergence
Author(s) -
Cheng Kang
Publication year - 2008
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20431
Subject(s) - accounting , financial accounting , accounting standard , business , convergence (economics) , mark to market accounting , set (abstract data type) , accounting information system , economics , computer science , programming language , economic growth
The Financial Accounting Standards Board and the International Accounting Standards Board have worked together to develop a single set of accounting standards for business combinations. It will make things easier for corporate finance and accounting professionals when dealing with domestic versus international acquisitions. However, at first glance, the new FASB standard looks like a total revision of SFAS No. 141. What are the latest changes? © 2008 Wiley Periodicals, Inc.

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