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The influence of specific accounting differences on the choice between IFRS or US GAAP

Van der Meulen, Sofie; Gaeremynck, Ann; Willekens, Marleen - 2005

Persistent link: https://www.econbiz.de/10002628053

Twin accounting? : A closer look at the compatibility of accounting practices of UK companies with US GAAP

Zambon, Stefano - 1998

Persistent link: https://www.econbiz.de/10000680729

Are international financial reporting standards-based and US GAAP-based accounting amounts comparable? : evidence from US ADRs

Eng, Li Li; Sun, Li; Thanyaluk Vichitsarawong - In: Journal of accounting, auditing & finance 29 (2014) 2, pp. 163-187

Persistent link: https://www.econbiz.de/10010354261

Nature and duration of the accounting differences between Italian and US GAAP : a case study on conservatism

Mura, Alessandro; Roberto, Gianluigi - In: Journal of applied accounting research 15 (2014) 1, pp. 2-21

Persistent link: https://www.econbiz.de/10010384808

Konzernabschluß nach U.S. GAAP : Grundlagen und Gegenüberstellung mit den deutschen Vorschriften

Niehus, Rudolf J.; Thyll, Alfred - 2000 - 2., überarb. und erw. Aufl.

Persistent link: https://www.econbiz.de/10001423746

Measuring the Procyclicality of Impairment Accounting Regimes : A Comparison Between IFRS 9 and US GAAP

Buesa, Alejandro - 2020

The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Prot and Loss (P&L) account under all three regimes. Our results suggest that although IFRS 9 is less...

Persistent link: https://www.econbiz.de/10012843029