Rules-Based Versus Principles-Based Accounting Standards - PowerPoint Presentation

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Uploaded On 2015-09-16

Rules-Based Versus Principles-Based Accounting Standards - PPT Presentation

Rick Mergenthaler University of Iowa Motivation Accounting Scandals eg Enron Congress asks the SEC to examine implications of adopting more principlesbased standards in the US The SEC releases a Roadmap to IFRS adoption which is believed to be more principlesbased than US ID: 130098

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