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The role of accounting information in financial performance measurements from external user's viewpoint
Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 25-52
US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of … inconsistencies between IAS / IFRS and US GAAP. It gives some recommendations for continuing the harmonization process of both …
Persistent link: https://www.econbiz.de/10011459733
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The Role of Accounting Information in Financial Performance Measurements from External User’s Viewpoint
Halíř, Zbyněk - In: European Financial and Accounting Journal 5 (2010) 2, pp. 25-52
US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of … inconsistencies between IAS / IFRS and US GAAP. It gives some recommendations for continuing the harmonization process of both …
Persistent link: https://www.econbiz.de/10010512861
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Revenue - similarities and differences of normative texts
Janhuba, Miloslav - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 107-121
This exposition focused to some basic problems by definition of the microeconomic (and accounting) category "revenue", of its congruence and differences in canonic texts (law act, instruction, directive etc.), which regulate a complex of accounting performances, in the first place, income...
Persistent link: https://www.econbiz.de/10004963520
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Systemes Comptables Dans Le Contexte De La Mondialisation
Hutanu, Loredana Oana - In: CES Working Papers 5 (2013) 3, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10012017086
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Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
Roe, Jana - In: European Financial and Accounting Journal 9 (2014) 4, pp. 86-109
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by … financial statements, including the Tax Administration, IRS. Since 2009, taxpayers in the U.S. are allowed to use IFRS as a … GAAP to IFRS, outlining activities such as education of field agents, technical analysis of the potential impact of changes …
Persistent link: https://www.econbiz.de/10010512952
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ACCOUNTING STANDARD SETTING IN THE INTERNATIONAL ARENA: UPDATE ON THE CONVERGENCE PROJECT
Giorgiana, Bonaci Carmen; Mustata Razvan V.; Dumitru, Matis - In: Annals of Faculty of Economics 1 (2012) 1, pp. 866-872
of the projects being developed under the IASB â€"FASB collaboration, as well as by developing a comparison between IFRS … requirements than IFRS. …
Persistent link: https://www.econbiz.de/10010607186
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SYSTEMES COMPTABLES DANS LE CONTEXTE DE LA MONDIALISATION
Hutanu, Loredana Oana - In: CES Working Papers 5(3) (2013) September, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10010859871
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IFRS, US GAAP OR ROMANIAN REGULATIONS CAN THEY BECOME ONE?
Andreea, Cirstea; Stefan, Cirstea; Melinda, Fulop - In: Annals of Faculty of Economics 1 (2010) 2, pp. 846-850
sets of standards-IFRS issued by IASB and US GAAP issued by FASB? Aren't they mainly the same after 5 years of hard work of … convergence of the national standards with the IFRS and the follow-up use of IFRS standards would mean that the two accounting … languages from all over the world should be reduced rapidly only to IFRS and US GAAP. Although these two sets of standards are …
Persistent link: https://www.econbiz.de/10008829790
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GAAP VS. IFRS TREATMENT OF LEASES AND THE IMPACT ON FINANCIAL RATIOS
Harris, Peter; Stahlin, William; Arnold, Liz Washington; … - In: Review of Business and Finance Studies 4 (2013) 2, pp. 97-106
As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … statements and selected financial ratios. Students take GAAP financial statements and prepare an IFRS based balance sheet and …
Persistent link: https://www.econbiz.de/10011205562
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Proposals of a New Standard for Revenue Recognition: Open Issues
Procházka, David - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 43-51
The paper reacts to the present development in the field of revenue recognition under IFRS and US GAAP. IASB and FASB …
Persistent link: https://www.econbiz.de/10011194629