The convergence of IFRS and US GAAP : evidence from the SEC's removal of Form 20-F reconcilitations
Year of publication: |
2015
|
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Authors: | Mestelman, Stuart ; Mohammad, Emad ; Shehata, Mohamed |
Published in: |
Accounting perspectives : a journal of The Canadian Academic Accounting Association. - Oxford : Wiley-Blackwell, ISSN 1911-382X, ZDB-ID 2511769-5. - Vol. 14.2015, 3, p. 190-211
|
Subject: | IFRS | US GAAP | reconcilitation | value relevance | Bilanzierungsgrundsätze | Accounting standards | USA | United States |
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