Blanco, Jose Luis Ucieda; Osma, Beatriz Garcia - In: International Journal of Accounting, Auditing and … 1 (2004) 1, pp. 5-36
This paper studies the comparability between US GAAP and International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) by looking at the Form 20-F reconciliation adjustments to US GAAP made by firms using IASs in the period from 1995 to 2001. Adjustments have been...
