Date of Award
Spring 5-2017
Degree Type
Honors College Thesis
Department
Accounting
First Advisor
Mary Anderson
Advisor Department
Accounting
Abstract
Globalization of capital markets and technological advances enhancing global communications has led to the need for a set of international accounting standards. Comparability among financial statements prepared by numerous accounting standards depending upon the regulations of the country in which these statements are prepared is seriously impaired. Accordingly, serious convergence efforts have been made for the last few decades. Accordingly, higher education in the United States must reflect these changes in accounting curriculum available to students entering this environment. This exploratory study presents evidence that progress is being made in institutions. The progress, however, is not spread equally among the different regions in the United States. Additional efforts must be made to increase the offering for students to be prepared when entering the work force in the current environment.
Copyright
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Recommended Citation
Kalifeh, Joshua A., "IFRS in Higher Education: An Exploratory Study" (2017). Honors Theses. 475.
https://aquila.usm.edu/honors_theses/475