Sample Models

Model 4.15: ANP BOCR - Should U.S. Financial Reporting System Adopt IFRS?

Short Description

In this model we evaluated whether the United States financial reporting system should adopt International Financial Reporting Standards (IFRS). We considered the benefits, opportunities, costs, and risks of alternative decisions using economics, corporate governance, social, and technology criteria. Although more than 120 nations and reporting jurisdictions permit or require IFRS for domestic listed companies, adopting IFRS is a difficult decision that involves tons of current and future effects. Our model and decision criteria suggested that U.S should adopt the IFRS gradually.

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