• norsk
    • English
  • English 
    • norsk
    • English
  • Login
View Item 
  •   Home
  • Høgskolens publikasjoner / INN University - Publications
  • Hedmark Notat / Working papers (ISSN: 1501-8555)
  • View Item
  •   Home
  • Høgskolens publikasjoner / INN University - Publications
  • Hedmark Notat / Working papers (ISSN: 1501-8555)
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Mot globalisert IFRS der også USA er med

Lundesgaard, Jon
Working paper
Thumbnail
View/Open
not02_2010.pdf (219.3Kb)
URI
http://hdl.handle.net/11250/133490
Date
2010
Metadata
Show full item record
Collections
  • Hedmark Notat / Working papers (ISSN: 1501-8555) [90]
Abstract
Norsk: Etter at EU med forordning 1606/2002 gikk inn for at børsnoterte

foretak skal avlegge regnskap i henhold til de internasjonale regnskapsstandardene

(IFRS) har land etter land lagt seg på den samme linjen. Spørsmålet om standardene

blir globale er dermed avhengig av hva USA gjør. I løpet av høsten 2007 og utover i

2008 kom det fart i sakene. Høsten 2008 så det således ut til at USA ville slutte opp

om en global IFRS. Men så kom President Obama, og alt var ikke lenger så åpenbart.

I bidraget blir dette analysert. Overskriften er uten spørsmålstegn, og dette gir en

antydning om at en går ut fra at vi får en global IFRS der USA er med.
 
English: Based on IFRS, the format of financial accounting is increasingly global.

Important for this process was that the EU with regulation 1606/2002 requiring that

listed companies report in accordance with IFRS. In the years after, one country after

the other have done the same. In financial accounting, the USA with its US GAAP, is a

very important country. Until recently, the Americans have believed that US GAAP is

the best there is. However, after having been through chock therapy, the belief in US

GAAP is not that strong any longer, Moreover, Americans are afraid of loosing

ground. As argued for in the paper, this all contributes to the likelihood that we will

see a conversion to IFRS in USA in years to come.
 
Series
Notat
02/2010

Contact Us | Send Feedback

Privacy policy
DSpace software copyright © 2002-2019  DuraSpace

Service from  Unit
 

 

Browse

ArchiveCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsDocument TypesJournalsThis CollectionBy Issue DateAuthorsTitlesSubjectsDocument TypesJournals

My Account

Login

Statistics

View Usage Statistics

Contact Us | Send Feedback

Privacy policy
DSpace software copyright © 2002-2019  DuraSpace

Service from  Unit