An investigation into the potential adoption of international financial reporting standards in the United States: implications and implementation

International Financial Reporting Standards (IFRS) have been adopted by most of the G20 countries. Given the broad worldwide acceptance of IFRS and significance of attaining comparability to facilitate free flow of capital, the US standard setter, the Financial Accounting Standards Board (FASB) made a commitment to jointly work with the International Accounting Standards Board (IASB) to explore the possibilities of convergence of US Generally Accepted Accounting Principles (GAAP) with IFRS. In 2007, the US Securities and Exchange Commission (SEC) eliminated the requirement that foreign companies listed on the US stock exchanges reconcile their IFRS-based financial statements with the US GAAP. In the same year the US SEC issued a concept release to the public requesting comments on a proposal to allow US issuers to prepare financial statements in accordance with IFRS. Following these initiatives by the FASB and SEC, the aim of the present study is to investigate the implications of a potential full adoption of IFRS by the US. The present study details the challenges and benefits of adoption and outlines the steps required for a successful outcome of this process.

The Australia-United States alliance and the management of elite opinion

This thesis firstly demonstrates that support for the current Australia-United States alliance at the elite level primarily derives from the desire to sustain western control over regional and international affairs and extend Australia’s influence abroad. Secondly, it demonstrates the role of the Australian American Leadership Dialogue in sustaining alliance orthodoxy.

Immigration and labor: the economic aspects of European immigration to the United States

by Isaac A. Hourwich.

Essential procedure and requirements for naturalization under the general law.

At head of title: Form C-59 (revised) U.S. Department of Labor. Immigration and Naturalization Service.

Nomination of John C. Foltz : hearing before the Committee on Agriculture, Nutrition, and Forestry, United States Senate, One Hundred First Congress, second session, on the nomination of John C. Foltz, of Ohio, to be administrator of the Federal Grain Inspection Service, April 3, 1990.

Shipping list no.: 91-475-P.

National Oceanic and Atmospheric Administration authorization : hearings before the Committee on Commerce, Science, and Transportation, United States Senate, Ninety-eighth Congress, first session, on NOAA ocean and coastal programs, the National Marine Fisheries Service, and atmospheric and satellite programs, February 28, March 10, and 14, 1983.

"Serial no. 98-18."

Immigration reform : status of employer sanctions after second year and plans for third year : statement of Arnold P. Jones, Director, Administration of Justice Issues, General Government Division, before the Subcommittee on Immigration, Refugees, and International Law, Committee on the Judiciary, United States House of Representatives /

"May 17,1989."

Annual report of the Postmaster General : hearing before the Subcommittee on Federal Services, Post Office, and Civil Service of the Committee on Governmental Affairs, United States Senate, One Hundred First Congress, second session, April 27, 1990.

Includes bibliographical references.

Marine flora and fauna of the northeastern United States.

"May 1976"

Marine flora and fauna of the northeastern United States : Echinodermata : Holothuroidea

Mode of access: Internet.

A study of the potential economic impact of foot-and-mouth disease in the United States /

Issued May 1979.

Travelers' tips on bringing food, plant, and animal products into the United States.

Mode of access: Internet.