题目：Can Anyone Get this Right? A Comparison of Three Approaches to IFRS
时间：2013年4月27日（周六）上午10:10-11：30
地点：嘉庚二号楼501教室
报告人：Peter Secord, Associate Professor of Accounting, Saint Mary’s University, Canada
摘要：
International Financial Reporting Standards (IFRS) are meant to become a single set of high quality accounting standards of global applicability for public companies. Although many countries have moved and are moving toward IFRS, there are actually several approaches to the entire question of IFRS adoption.
This paper provides a discussion and critique of three of the possible approaches, setting out preliminary case studies of Canada (Endorsement), the United States (“Condorsement”) and the Peoples’ Republic of China (Convergence). It is the intent of the author of this early working paper to extend this analysis into a comprehensive analysis and critique, drawing on public documents and the results of empirical research as to the market and practical implications of these approaches.