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 …