@incollection{,
	
					
					
					35F60D4B7CA464A3611F70EBF3C44591
				,
	author={{Prof. EdelLemus} and {CARLOS ALBIZU UNIVERSITY}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}14315
}

@incollection{b0,
	
	
		,
	title={{A progress report: IFRS-U.S.GAAP convergence and its curriculum impact}}
		,
	author={{
			JBandyopadhyay
		} and {
			PFMcgee
		}}
		
	
	
		,
	journal={{Advances in Competitiveness Research}}
		
			20
			1
			
			,
	year={2012}
		
	

}

@incollection{b1,
	
	
		,
	title={{Does mandatory IFRS adoption facilitate debt financing?}}
		,
	author={{
			AFlorou
		} and {
			UKosi
		}}
		
		doi:10.2139/ ssrn.1508324
	
	
		,
	journal={{Social Science Research Network}}
		
			,
	year={2013. Feb. 21}
		
	

}

@book{b2,
	
	
		,
	title={{IFRS 3 Business Combinations. Technical summary}}
		,
	author={{
			Ifrs
		}}
		
		
			,
	year={2012}
		
	

}

@incollection{b3,
	
	
		,
	title={{Accounting for business combinations and the convergence of international financial reporting standards with U.S. generally accepted accounting principles}}
		,
	author={{
			MLJames
		}}
	
	
		,
	journal={{Journal Of The International Academy For Case Studies}}
		
			
			,
	year={2010}
		
	

}

@incollection{b4,
	
	
		,
	title={{International financial reporting standards: The road ahead}}
		,
	author={{
			JMLangmead
		} and {
			JSoroosh
		}}
		
	
	
		,
	journal={{The CPA Journal}}
		
			79
			3
			
			,
	year={2009}
		
	

}

@incollection{b5,
	
	
		,
	title={{Restructuring the accounting rules for restructuring charges?}}
		,
	author={{
			BLin
		} and {
			RYang
		}}
		
	
	
		,
	journal={{The CPA Journal}}
		
			82
			3
			
			,
	year={2012}
		
	

}

@incollection{b6,
	
	
		,
	title={{Why are accounting professors hesitant to implement IFRS?}}
		,
	author={{
			WFMiller
		} and {
			DBecker
		}}
		
	
	
		,
	journal={{The CPA Journal}}
		
			80
			8
			
			,
	year={2010}
		
	

}

@incollection{b7,
	
	
		,
	title={{The IASB's achievements in 2013: IASB chair Hans Hoogervorst talks about IFRS in the United States and around the world}}
		,
	author={{
			MLMurphy
		}}
	
	
		,
	journal={{The CPA Journal}}
		
			84
			1
			
			,
	year={2014}
		
	

}

@incollection{b8,
	
	
		,
	title={{Incorporating IFRS into the U.S. financial reporting system}}
		,
	author={{
			WWPoon
		}}
	
	
		,
	journal={{Journal of Business & Economics Research (Online)}}
		
			10
			5
			
			,
	year={2012}
		
	

}

@incollection{b9,
	
	
		,
	title={{A review of U.S. IFRS conversion leading to organizational change readiness mishaps}}
		,
	author={{
			ORivero
		} and {
			ELemus
		}}
		
	
	
		,
	journal={{Global Journal of Management and Business Research}}
		
			14
			2
			
			,
	year={2014}
		
	

}

@incollection{b10,
	
	
		,
	title={{Some key differences accountants should know}}
		,
	author={{
			LMSmith
		} and {
			USIfrs
		} and {
			Gaap
		}}
		
		
	
	
		,
	journal={{Management Accounting Quarterly}}
		
			14
			1
			
			,
	year={2012}
		
	

}

@incollection{b11,
	
	
		,
	title={{A perspective on the SEC's proposal to accept financial statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U}}
		,
	author={{
			KJamal
		} and {
			GJBenston
		} and {
			DRCarmichael
		} and {
			TEChristensen
		} and {
			RHColson
		} and {
			SMoehrle
		} and {
			SRajgopal
		} and {
			TStober
		} and {
			SSunder
		} and {
			RLWatts
		}}
		
		
		
		
		
		
		
		
		
	
	
		,
	journal={{S. GAAP. Accounting Horizons}}
		
			22
			2
			,
	year={2008}
		
	

}

@incollection{b12,
	
	
		,
	title={{The convergence of IFRS}}
		,
	author={{
			TTyson
		} and {
			USGaap
		}}
		
	
	
		,
	journal={{The CPA Journal}}
		
			81
			6
			
			,
	year={2011}
		
	

}

@book{b13,
	
	
		,
	title={{Accounting}}
		,
	author={{
			SWarren
		} and {
			CReeve
		} and {
			JMDuchac
		} and {
			JE
		}}
		
		
		
		
			,
	year={2014}
			,
	publisher={South-Western Cengage Learning}
			,
	address={Mason, OH}
		
	
	,
	note={25th ed.}

}