AuthorTopic: SS7 - FSA
mmax
@2005-05-12 21:17:16
Anyone knows the hierarchy of FASB, APB, AICPA pronouncements? Which are authoritative? And how do IOSCO and IASB cooperate? I know IASB lacks enforcement power, but corporate governance and understandability of accounting practices globally have promoted harmonisation. FASB and IASB are working quite closely now, but IOSCO? Do they help iron out the issues?
mmax
@2005-05-12 21:18:33
"understandability of accounting practices globally"

I mean "the importance of understandability..".

CFA Discussion Topic: SS7 - FSA

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