The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP … enhance financial reporting.  It will first discuss the differences of historical cost accounting versus market values in the … that historical cost accounting is the more reliable method of the two, provides an equally if not more relevant income …

specific accounting issues that the FASB and IASB are working on in their joint projects to eliminate the differences are …

financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and … the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … is currently a responsibility of the Financial Accounting Standards Board, while many countries abroad utilize …

Reporting Standard (IFRS) for the extractive industries. A critical investigative inquiry of the international accounting … the International Accounting Standards Committee (IASC) by one international accounting firm, one global mining …

Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of …

The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis … deals with accounting problems of the producer of software as well as of the user of software. The center of the examination …