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Learning Center Experience
By Jaclyn Felder-Strauss, Full-Time Faculty, School of
Business Published January 2014
What is under
consideration regarding IFRS?
Financial Reporting Standards) is extremely relevant currently in the United
States to domestic public companies although in the near term the use of IFRS
is not required. A change requiring the use of IFRS is under consideration.
Depending on the size of a company, its geographical location, the industry it operates
in at M&A activity all companies will be affected. The impact of accounting
changes resulting from the FASB’s and IASB’s joint efforts will be significant
and will have broad-based implications.
Why the proposed
change from GAAP to IFRS?
There are many reasons
that the changes have been proposed. The three most obvious include the desired
simplicity for comparison of financial statements, one international language
that all can understand, and the allowance it provides businesses to stay
competitive and relevant as markets globalize. An important concept in
accounting that we must follow is consistency, which is as important as
comparability; hence, the need for one set of global standards followed by all.
Business is becoming more and more global rather than strictly domestic as we
continue to evolve. This global set of standards will allow the United States to
become part of the global economy in the most efficient way when it comes to
Should we stay with
GAAP or go to IFRS?
The European Union has
already switched to IFRS and the same year the U.S. companies have their
deadline to switch over, “…China, India, Japan, and Canada also are scheduled
to make the switch” (Johnson). Switching to IFRS will help companies,
investors, and the public globally compare their financial statements more
easily. “By adopting IFRS, a business can present its financial statements on
the same basis as its foreign competitors, making comparisons easier” (American
Institute of Certified Public Accountants). Even the Chairman of the SEC,
Christopher Cox, agreed with the fact that financial statements need to be
comparable worldwide by stating, “an international language of disclosure and
transparency is a goal worth pursuing on behalf of investors who seek
comparable financial information to make well-informed investment decisions”
(Maryland Association of CPAs).
Some, however, do not
agree with the proposed change for reasons such as the level of uncertainty
involved, the fear that there is not an appropriate infrastructure in place to
enforce the regulations, and the difficulty in comparing statements. It raises
uncertainty because international financial reporting standards permit managers
to exercise their own judgment when deciding what to report in their financial
statements (Albrecht). What do you think
about the proposed change? Take a look at some articles written on the topic
and make your case. Clearly, all accounting professionals have put a stake in
the ground and made their decision. What will yours be? I certainly have made
Association of CPAs. 2008. SEC offers
roadmap to global accounting standards. Washington D.C. online at http://www.macpa.org/content/printpreview.aspx (accessed November
Johnson, Sarah. 2007. Could You Switch to IFRS in 3 Years? Online
at http://www.cfo.com/printable/article.cfm/10317444 (accessed October 29, 2008).
American Institute of
Certified Public Accountants. 2008. International
Financial Reporting Standards. Durham, NC: AICPA, online at http://www.ifrs.com/updates/aicpa/ifrs_faq.html#q6 (accessed November 13, 2008).
Albrecht, David. 2008.
The Summa, Why IFRS Won’t Work in the
United States, online at http://profalbrecht.wordpress.com/2008/09/26/why-ifrs-wont-work-in-united-states/ (accessed October 29, 2008).
Wade, Jared. Risk Management Magazine, Moving from GAAP to IFRS, online at http://www.rmmagazine.com/2013/02/09/moving-from-gaap-to-ifrs/
(February 9, 2013).
Jaclyn Felder-Strauss is a full-time faculty member at Kaplan University. The views expressed in this article are solely those of
the author and do not represent the view of Kaplan University.
By Cynthia Waddell, PhD, CPA, CFE
By Geoffrey Vanderpal, Full-Time Faculty
By Richard Carter, PhD
By Stanley W. Self, CFE
By Jerry Taylor
By Rachel Byers, Full-Time Faculty, School of Business
Accounting firms are taking advantage of some emerging trends.
Change is the name of the game in wealth management!
Most people do not realize there are a variety of jobs in this field.
According to the BLS, employment of insurance sales agents is projected to grow.
Access definitions and FAQs related to accounting.
Access definitions and FAQs related to investments and wealth management.
Access definitions and FAQs related to real estate.
Access definitions and FAQs related to risk and insurance.
Kaplan Real Estate Education's Toby Schifsky looks at the factors to consider when pursuing a real estate career.
Toby Schifsky talks about the importance of goals and action steps for achieving them.
Access preparation and practice advise from Kaplan Financial Education experts Mary Orn and Julie Ramsey.
Maylee talks about her experiences with Kaplan Financial Education and preparing for her exams.
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