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The European Union has adopted international financial reporting standards, and is also used by registered companies in EU countries. In addition, IFRS provides the basis for accounting standards in many countries, including South Africa, Malaysia, Australia, New Zealand, India and China. Accountants use IFRS when conducting accounting or auditing for companies from the EU, their branches and subsidiaries. Accountants are faced with generally accepted accounting principles in the US when dealing with accounts of US companies or foreign companies registered in the USA. US GAAP is distributed to approximately 12,000 listed companies；更多范文
The US Securities and Exchange Commission (SEC) also requires this. Foreign companies trading stocks or bonds in the United States should not publish their accounts in accordance with Generally Accepted Accounting Principles (GAAP), but must prepare a reconciliation report to provide detailed information to US investors. For US companies that are not listed on the exchange, although there are no general requirements for submitting applications, there are about 15,000 non-listed companies that prepare reports in accordance with generally accepted accounting principles in the United States. Some of them are based on bank credit requirements, while others are voluntarily established by the US Accounting Standards Board. US GAAP is broader than IFRS, and contains hundreds of guidelines, notes, opinions and other authoritative rules. DBZ Ltd. - a large accounting firm that developed a report on International Financial Reporting Standards (IFRS) to better prepare recent graduates.