The Rush to IFRS： Practice Vs Academe, Is the Need to Change the CPA Exam Genuine？  

作　　者：Leonard Stokes Elena Isaacson Ilana Clopper 

机构地区：[1]Siena College, USA

出　　处：《Journal of Modern Accounting and Auditing》2011年第11期1197-1200,共4页现代会计与审计（英文版）

摘　　要：In October 2010, the American Institute of Certified Public Accountants [AICPA] announced that the CPA （Certified Public Accountant） examination would be changed to include International Financial Reporting Standards （IFRS）. A reason given for this change was the supposed importance given to IFRS knowledge in the latest practice analysis. This paper examines this practice analysis as well as a review by graduate students of some accounting textbooks. The conclusion given by the students, other academic research and the practice analysis is that US is not prepared to immediately make this change.

关 键 词：IFRS student preparation CPA examination AICPA 

分 类 号：F233[经济管理—会计学] F275[经济管理—国民经济]