Now showing items 1-3 of 3

    • 2014: U.S. GAAP Transition to IFRS 

      Azumaya, Kenichiro (Northern Illinois University, 2010)
    • The Evolution and Future of Pension Accounting 

      Thomas, Stefan (Northern Illinois University, 2012)
      Accounting for defined benefit plans is one o f the most complex and cumbersome components o f financial reporting for companies in the United States. The purpose o f this paper is to examine how and, more importantly, why ...
    • U.S. GAAP vs. IFRS: What Lies Ahead for the United States? 

      Hanauer, Trista (Northern Illinois University, 2010)
      With the global use of International Financial Reporting Standards (IFRS), the United States is facing the dilemma of whether to convert to these standards or converge them with U.S. Generally Accepted Accounting Principle ...