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 … enhance financial reporting.  It will first discuss the differences of historical cost accounting versus market values in the …

The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … specific accounting issues that the FASB and IASB are working on in their joint projects to eliminate the differences are … Understanding, and even possibly adopting IFRS, are covered next. The risk implications if the United States were to adopt IFRS as …

of international mutual funds, I find that harmonizing accounting standards (adoption of IFRS) increases foreign mutual … differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings … fund holdings. Harmonizing accounting standards increases cross-border holdings 1) directly by reducing the information …

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 … about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

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 …

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally … Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of … for domestic companies adopting the IFRS. The differences between these two standards are important because the …

, and provide a source of revenue for the Government. DOE solicited interest in leasing its distribution facilities in a … notice published March 16, 1994. In response, industry has expressed interest in leasing the St. James Terminal, as well as … Assessment describes the proposed leasing operation, its alternatives, and potential environmental impacts. Based on this …

for establishing commercial oil shale and tar sands leasing programs in Colorado, Wyoming, and Utah. This PEIS evaluates … leasing of oil shale resources within the three states and of tar sands resources within Utah. The scope of the analysis of … the PEIS also includes an assessment of the potential effects of future commercial leasing. This Class I cultural …

was developed. A computerized data base on the non-competitive leasing program is described here. The required data were … competitive leasing history by KGRA, pre-lease exploratory permits, post-lease exploratory permits, post-lease drilling permits …