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A tetranormalization intervention of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB)

Recherches en Sciences de Gestion, 2014
Le but de notre article est de considérer l’application de la tetranormalisation dans les normes comptables du processus de convergence du Conseil des normes de comptabilité financière (FASB) et du Conseil des normes comptables internationale (IASB) en raison des problèmes de convergence récents.
William L. Smith, David M. Boje, Taylor W. Foster III   +2 more
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Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

Healthcare financial management : journal of the Healthcare Financial Management Association, 1991
The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards.
M, Garner, W, Grossman
openaire   +1 more source