Norwalk Agreement

Norwalk Agreement

Das Norwalk Agreement ist ein 2002 unterzeichnetes Memorandum of Understanding zwischen dem FASB (verantwortlich für US-GAAP) und dem IASB (verantwortlich für die IFRS) zur Konvergenz der beiden Rechnungslegungsstandards. Es wurde nach dem Unterzeichnungsort Norwalk, dem Sitz des FASB, benannt. Aufbauend auf dem dieser Vereinbarung und weiteren Memorandums of Understanding wurden die Rechnungslegungsstandards aneinander angenähert. Ziel ist ein einziger qualitativ hochwertiger Rechnungslegungsstandard. Aufgrund der bereits erreichten Fortschritte beschloss die SEC 2007, dass ausländische Firmen, die einen IFRS-Abschluss veröffentlichen, keine Überleitungsrechnung (reconciliation) mehr auf US-GAAP machen müssen.[1] Ab 2014 sollen auch US-Emittenten IFRS benutzen dürfen.[2]

Weblinks

Einzelnachweise

  1. ↑ ACCEPTANCE FROM FOREIGN PRIVATE ISSUERS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS WITHOUT RECONCILIATION TO U.S. GAAP
  2. ↑ ROADMAP FOR THE POTENTIAL USE OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS BY U.S. ISSUERS

Wikimedia Foundation.

Игры ⚽ Поможем написать курсовую

Schlagen Sie auch in anderen Wörterbüchern nach:

  • Norwalk Agreement — refers to a Memorandum of Understanding signed in October 2002 between the Financial Accounting Standards Board(FASB), the US standard setter,and the International Accounting Standards Board (IASB).[1] The agreement is so called as it was reached …   Wikipedia

  • Norwalk — is the name of several places in the United States of America: Norwalk, California, a suburb of Los Angeles Norwalk, Connecticut, a city in southwestern Connecticut that contains several neighborhoods including Central Norwalk, East Norwalk,… …   Wikipedia

  • Norwalk City School District — is a public school district serving students in the city of Norwalk, parts of Bronson Township, and Norwalk Township in Huron County, Ohio, United States. The school district enrolls 2,859 students as of the 2007 2008 academic year.[1] Contents 1 …   Wikipedia

  • History of Norwalk, Connecticut — This is an article on the history of Norwalk, Connecticut. For history of the state see the article History of Connecticut. Archaeological evidence suggests substantial pre contact Norwalk inhabitancy by human beings; artifacts found near Ward… …   Wikipedia

  • International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …   Wikipedia

  • United States Generally Accepted Accounting Principles — Die United States Generally Accepted Accounting Principles (US GAAP [gæp]; deutsch: „Allgemein anerkannte Rechnungslegungsgrundsätze der Vereinigten Staaten “) sind US amerikanische Rechnungslegungsvorschriften und allgemein anerkannte… …   Deutsch Wikipedia

  • New Haven Line —      New Haven Line New Haven bound M8s pass through Port Chester, NY Overview …   Wikipedia

  • Darien, Connecticut —   Town   Rings End Bridge …   Wikipedia

  • Connecticut Company — (blue) and other New Haven electric railway subsidiaries The Connecticut Company was the primary electric street railway company in the U.S. state of Connecticut, operating both city and rural trolleys and freight service. It was controlled by… …   Wikipedia

  • Connecticut — This article is about the U.S. state of Connecticut. For the river, see Connecticut River. For other uses, see Connecticut (disambiguation). State of Connecticut …   Wikipedia

Share the article and excerpts

Direct link
… Do a right-click on the link above
and select “Copy Link”