benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the choused one. Due to this fact a convergence of …

This study systematically points out where accounting problems will arise and how US GAAP and IFRS deal with these … problems. It subsequently examines the differences in oil and gas accounting under US GAAP and IFRS in order to determine the … standards. Testing the hypothesis is done by way of a sample consisting of entities reporting under both US GAAP and IFRS. For a …

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS … influencing accounting practices in some countries even after the IFRS adoption …

foreign companies to use IFRS in financial reporting without reconciliation to US GAAP on investors, multinational … in an IASCF Monitoring Group (SEC, 2008). Differences between IFRS and US GAAP are examined. The authors' conclusion is … that it is both timely and necessary to converge and harmonize IFRS and US GAAP into a single set of Global Accounting …

of International Financial Reporting Standards (IFRS). Widespread use of IFRS since 2005 provides an opportunity for … empirical investigation of the benefits of IFRS. I summarise results of studies that are relevant for assessing the role of IFRS …

politicization of accounting regulation. In particular, we investigate the legitimation crises suffered by the IASB and IFRS in …