Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP
Chunhui Liu and Grace O'Farrell (Department of Business and Administration, University of Winnipeg)
| Year of publication: |
2010
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|---|---|
| Authors: | Liu, Chunhui ; O'Farrell, Grace |
| Published in: |
International journal of managerial and financial accounting. - Olney, Bucks. : Inderscience Publ., ISSN 1753-6715, ZDB-ID 2458817-9. - Vol. 2.2010/2011, 2, p. 123-133
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| Subject: | accounting standards convergence | international financial reporting standards | IFRS | generally accepted accounting principles | GAAP | international accounting standards board | IASB | net income | net asset | accounting harmonisation | the Securities and Exchange Commission | SEC | index of comparability | European Union | EU | Bilanzierungsgrundsätze | Accounting standards | EU-Staaten | EU countries | Bilanzrecht | Accounting law | Rechtsangleichung | Harmonization of law | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011416881