Are IFRS-based and US GAAP-based accounting amounts comparable?
Year of publication: |
2012
|
---|---|
Authors: | Barth, Mary E. ; Landsman, Wayne R. ; Lang, Mark H. ; Williams, Christopher |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 54.2012, 1, p. 68-93
|
Subject: | IFRS | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Vergleich | Comparison | USA | United States | 1995-2006 |
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