The SEC's Proposed IFRS Roadmap: An analysis of comment letters using content analysis and textual software

Author:

Adhikari Ajay,Betancourt Luis,Alshameri Faleh

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference12 articles.

1. An examination of comment letters to the IASC: Special purpose entities;Larson;Research in Accounting Regulation,2008

2. Acceptance from foreign private issuers of financial statements prepared in accordance with International Financial Reporting Standards without reconciliation to U.S. GAAP. Release Nos. 33-8879, 34-57026;Securities Exchange Commission (SEC),2007

3. Work plan for the consideration of incorporating International Financial Reporting Standards into the financial reporting system for U.S. issuers, final staff report;Securities Exchange Commission (SEC),2012

4. The academic community's participation in standard setting: Submission of comment letters on SFAS Nos. 1-117;Tandy;Accounting Horizons,1996

5. A content analysis of the comprehensive income exposure draft comment letters;Yen;Research in Accounting Regulation,2007

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