International Financial Reporting Standards: A Guide to Sources for International Accounting Standards

被引：3

作者：

Hines, Todd M. ^{[1
]}

机构：

[1] Univ Alabama, Angelo Bruno Business Lib, Box 870266, Tuscaloosa, AL 35487 USA

来源：

JOURNAL OF BUSINESS & FINANCE LIBRARIANSHIP | 2007年 / 12卷 / 03期

关键词：

Bibliographies; International Financial Reporting Standards; International Accounting Standards; Financial Accounting Standards;

D O I：

10.1300/J109v12n03_02

中图分类号：

G25 [图书馆学、图书馆事业]; G35 [情报学、情报工作];

学科分类号：

1205 ; 120501 ;

摘要：

International Financial Reporting Standards (IFRSs), formerly known as International Accounting Standards, are becoming increasingly important in the global economy. Over the last 35 years there has been a strong push towards the adoption of a uniform set of financial accounting standards to replace the myriad number of country-specific standards now in use. Amajor milestone towards the goal of global accounting standards occurred recently. Starting in 2005 most public companies domiciled in the European Union are required to use the IFRS system when preparing their financial statements. This paper presents the International Financial Reporting Standards framework, including the roles of the rulemaking bodies and where to access the primary IFRS publications. An annotated bibliography of IRFS explanatory materials and useful free Websites is also included. (C) 2007 by The Haworth Press, Inc. All rights reserved.

引用

页码：3 / 26

页数：24

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