Bao, Da‐Hsien; Lee, Jooh; Romeo, George - In: Journal of Financial Reporting and Accounting 8 (2010) 1, pp. 22-34
Purpose – The purpose of this paper is to provide evidence of the effect of the differences related to reporting inventory, property plant and equipment, intangible assets, and development costs between International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting...