| 000 -LEADER |
|---|
| fixed length control field |
01085nam a22001457a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230420085630.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230420b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Nilsen, Kim |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
On the verge of an academic revolution |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2008 |
| 520 #3 - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses the academic implications of the shift from U.S. generally accepted accounting principles (GAAP) to International Financial Reporting Standards (IFRS). The work of college faculty and administrators to re-work accounting curricula is noted, mentioning that course work will need a different configuration in order to allow for the expansion in material. The possible requirement by the U.S. Securities and Exchange Commission (SEC) for public companies in the U.S. to use IFRS by 2014 is mentioned. A discussion with eight college professors on the topic of IFRS education is described. INSETS: Round-Table Roll Call;A Bilingual Future;To Land a Job, Some IFRS Required. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Vol. 206 Issue 6 - Dec2008, pages 82 - 85 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
PERIODICALS |