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Download full textTickell, Geoffrey; Rahman, Monsurur; Alexandre, Romain – American Journal of Business Education, 2013
This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…
Descriptors: Accounting, Standards, Retirement Benefits, Global Approach
United States Bureau of Education, Department of the Interior, 1896
This is the Report of the Commissioner of Education, part of the Annual Report of the Secretary of the Interior for the Fiscal Year Ended June 30, 1895. The Bureau of Education report is contained within volume five, which is in two parts. Part one contains: (1) The Commissioner of Education's Introduction; (2) Statistics of State Common-School…
Descriptors: Statistical Data, Public Schools, Urban Schools, Secondary Schools
