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June 2009 » The Human Side of IFRS
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G. Stevenson Smith, PhD, CPA, CMA, and C.W. Von Bergen, PhD
The ongoing convergence of U.S. GAAP with International Financial Reporting Standards (IFRS) will have a profound effect on the accounting profession. The upcoming changes will require more probing and extensive inquiries to reduce ambiguity and uncertainty in financial statement audits where the number of “bright-line” rules has been reduced. Highly valued accounting character traits that have worked well in a regulated environment—such as attention to detail and adherence to clear rules—may need to be reevaluated as changes are made from the rules-based U.S. GAAP to the principles-based IFRS.
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