Mládek, Robert; Krupová, Lenka - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 42-58
A comparison of the conceptual frameworks underlying International Financial Reporting Standards (IFRS / IAS) and American Generally Accepted Accounting Principles (US GAAP) reveals a striking theoretical similarity between the two. Unfortunately, this similarity is masked by an even more...