TY  - BOOK
AU  - Needles , Belverd E.
AU  - Powers , Marian
TI  - International financial reporting standards (IFRS) : : an overview 
SN  - 9781111820954
AV  - HF5635 .N44 2012
PY  - 2012///
CY  - Australia
PB  - Cengage Learning
N1  - Background of IFRS -- The debate over IFRS -- IFRS proposed presentation of financial statements -- Contrasting IFRS and U.S. GAAP approaches -- Key differences between IFRS and U.S. GAAP.
ER  -