Visit cpajournal.com to read the very latest from The CPA Journal
December 2008 » Closing the ‘GAAP Gap’
Full articles of The CPA Journal are available to NYSSCPA members and CPAJ subscribers ONLY. Please login to access this content.
Nonmembers and nonsubscribers, you can apply for NYSSCPA Membership here and get unlimited access to The CPA Journal, or you can create a non-member online account here and purchase individual articles.
Brian W. Carpenter, PhD, and Daniel P. Mahoney, PhD
For many years, there has been substantial lack of uniformity with regard to worldwide accounting standards. This diversity of accounting principles has had many adverse ramifications, including a negative impact on international capital markets. In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) formally embarked on a convergence project to establish uniformity in future accounting standards. One of the more important areas requiring attention was the divergent practices used to account for merger and acquisition (M&A) activity. This topic was targeted for improvement and given high priority by the international community.
Advertising with the NYSSCPA is your opportunity to reach the greatest number of business advisors in the most important business state in the nation.
Post a resume or job listing in our Career Center to connect with hundreds of employers or job seekers.
Join 21,000+ of your peers. Apply for membership today!
Find CPE Conferences, Seminars, and Online Courses Here.
Get insight and analysis into all areas of the profession.
Content provided by and exclusively for NYSSCPA members.
Stay up to date with important NYSSCPA news.
A daily roundup of the latest from around the accounting and financial industry.
A strong PAC means a strong profession. Donate Today.
Help develop a strong network of connections.
A resource for NYSSCPA Members.
Members, Get expert answers to technical questions.
Start your career off right with an experienced mentor.
It's never too early to start thinking about your career.