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EisnerAmper Cayman | 2012 January Cayman

EisnerAmper Global

2012 January

1.1.2012

Accounting Evolution for Investment Companies

Although there has been significant progress since the Memorandum of Understanding (MoU) was developed between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in 2002, there are still differences between International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP) [Accounting Standards Codifications (ASC)].


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