Wind of change blowing through financial instrument reporting

Ossip, Jared; Van der Burgh, Andrew

dc.contributor.author	Ossip, Jared
dc.contributor.author	Van der Burgh, Andrew
dc.date.accessioned	2010-04-07T11:15:22Z
dc.date.available	2010-04-07T11:15:22Z
dc.date.issued	2009-09
dc.description.abstract	Accounting standards as we know them have undergone rapid change. However, after the Memorandum of Understanding was signed between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in September 2002 and updated in 2008, changes have become more frequent. The aim of the Memorandum is to align International Financial Reporting Standards (IFRS) with US GAAP, thus creating a worldwide standard for accounting, and improving the comparability of financial statements, which is essential in a global economy.	en
dc.identifier.citation	Ossip, J & Van der Burgh, A 2009, 'Wind of change blowing through financial instrument reporting', Accountancy SA, pp. 30. [http://www.accountancysa.org.za/]	en
dc.identifier.issn	0258-7254
dc.identifier.uri	http://hdl.handle.net/2263/13840
dc.language.iso	en	en
dc.publisher	South African Institute of Chartered Accountants	en
dc.rights	South African Institute of Chartered Accountants	en
dc.subject.lcsh	Financial statements
dc.subject.lcsh	Accounting -- Standards	en
dc.subject.lcsh	Comparative accounting	en
dc.title	Wind of change blowing through financial instrument reporting	en
dc.type	Article	en