A Climate of Convergence: The U.S. Road to Global Reporting Standards

Sponsored By CFO Europe Research Services

Topics:

Accounting > Accounting Standards

Compliance & Governance

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Abstract:

This study conducted by CFO Research Services for ACCA, the global body for professional accountants, polled 106 finance executives whose principal reporting obligations for their company lie in the United States, as part of a survey of 792 executives around the world. Among other objectives, the aim was to elicit value judgments about IFRS and emerging global standards for reporting environmental, social and other sustainability practices.

The findings paint a picture of the United States as somewhat out of step with the rest of the world. Sixty one percent say that global financial standards will be good for their company, lower than the 73 percent of respondents from Asia and Europe who say the same.

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