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  2. Convergence of accounting standards - Wikipedia

    en.wikipedia.org/wiki/Convergence_of_accounting...

    The convergence of accounting standards refers to the goal of establishing a single set of accounting standards that will be used internationally. [1] Convergence in some form has been taking place for several decades, [2] and efforts today include projects that aim to reduce the differences between accounting standards.

  3. Norwalk Agreement - Wikipedia

    en.wikipedia.org/wiki/Norwalk_Agreement

    The Agreement was a significant step towards the US formalising its commitment to the convergence of US GAAP and International Financial Reporting Standards. In the Press Release that announced the Agreement, Robert H. Herz, chairman of the FASB commented “The FASB is committed to working toward the goal of producing high quality reporting ...

  4. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    These were looked to by many national accounting standard-setters in developing national standards. [3] In 2001, the International Accounting Standards Board (IASB) replaced the IASC with a remit to bring about convergence between national accounting standards through the development of global accounting standards. During its first meeting the ...

  5. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    In 1999, the FASB issued International Accounting Standard Setting: A Vision for the Future, a report which acknowledged the rapid changes taking place in the international accounting standard setting environment, and that convergence and development of high-quality international standards are coinciding goals. [22]

  6. International Public Sector Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Public...

    Colombia – The government of Colombia has made a commitment to IPSAS and is working on the convergence of its national accounting standards with international standards. Costa Rica – Government of Costa Rica mandated the use of IPSAS on October 11, 2007, by publishing Decree No. 34029-H. The process of adopting and implementing IPSAS has ...

  7. International Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation.. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC).

  8. IFRS 15 - Wikipedia

    en.wikipedia.org/wiki/IFRS_15

    IFRS 15 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for revenue from contracts with customers. It was adopted in 2014 and became effective in January 2018.

  9. IFRS Foundation - Wikipedia

    en.wikipedia.org/wiki/IFRS_Foundation

    IFRS Accounting. The IASB is an independent group of experts with an appropriate mix of recent practical experience and broad geographical diversity, as required by the IFRS Foundation Constitution. [4] IASB members are responsible for the development and publication of IFRS Accounting Standards, including the IFRS for SMEs Accounting Standard ...