Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP
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 | Rechtsangleichung | Harmonization of law |
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