2 APA references and proper citations in the paper per APA Manuel 2016

DUE:1 days

Words600 words

Both introduction and conclusion in the paper:

Be substantive and clear, and use examples to reinforce your ideas:

The IASB XBRL Team develops and maintains the XBRL, the IFRS Taxonomy is used around the world to smooth the electronic use and exchange of financial data prepared using the conceptual framework of the IFRSs. (Click here to learn more about the IFRS.) In June 15, 2009, the Security and Exchange Commission (SEC) directed the use of eXtensible Business Reporting Language (XBRL) for large and accelerated filers. IFRS teamed up with XBRL to standardize financial reporting in an effort to encourage transparency, enhance comparability of financial information, and improve the quality of the reporting process.

For this Discussion Board assignment, consider the move by the SEC in 2009 and the current authorization for multinational companies to use IFRS to prepare and present their financial statements; and the XBRL Taxonomy developed by IASB.

  • What impact will this have on the accounting information systems already in place in US?
  • How will this enhance or impact the preparation and presentation of financial statements both under IFRS and US GAAP?


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