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This is a study of U.S. Generally Accepted Accounting Principles (GAAP). We read about the qualities of information that make it useful. Over the years, U.S. GAAP was developed separately from International Financial Reporting Standards.
In today's competitive world, global capital markets are demanding one common set of accounting standards. This research project requires you to summarize the current state of International Financial Reporting Standards (IFRS) and the likely role they will play in U.S. accounting.
There are numerous resources for you. Every major accounting firm has information about international reporting standards. In addition, the SEC and the International Accounting Standards Board have information on their website.
Please answer the following question in at least 1 paragraph. Please site at least one source using APA format:
Question
Describe briefly what is the role of the International Accounting Standards Board?
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