This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US …

The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP … IASB to converge U.S. GAAP with IFRS?  The paper will start by establishing that financial reporting, as it has evolved in …

The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … Understanding, and even possibly adopting IFRS, are covered next. The risk implications if the United States were to adopt IFRS as … it stands today are examined. There are numerous short-term risks if the U.S. adopts IFRS immediately, many of which …

of international mutual funds, I find that harmonizing accounting standards (adoption of IFRS) increases foreign mutual …

according to IFRS. Therefore, differences between loan loss provisions and expected losses should only result from different … loan that is in favor of the basic idea of IFRS. Suggestions for changes in current accounting and capital requirement …

Principles (GAAP) to International Financial Reporting Standards (IFRS) in the United States. This study targets the costs and … for the US to adopt IFRS. To ascertain the costs and benefits of the transition, this research used an online survey to … that the benefits of the conversion far outweigh the costs and therefore the US should adopt IFRS. Transitioning to IFRS …

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally … for domestic companies adopting the IFRS. The differences between these two standards are important because the … implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will …

Paper prepared for presentation at the 7th Industrieforum PelletsStuttgart (Germany), 10th October 2007 …Compared to other heating markets the wood pellets market is quite young and small in Germany. Nevertheless it is a … within the scope of this project. Therefore people in different parts of Germany have been asked about their heating system …