Similar Search Results

Business combinations: accounting standards converge

Henry, Elaine; Holzmann, Oscar J.; Yang, Ya-wen - In: The journal of corporate accounting & finance 19 (2007/08) 4, pp. 73-80

Persistent link: https://www.econbiz.de/10003708276

The European-US "GAAP gap" : IFRS to US GAAP Form 20-F reconciliations

Henry, Elaine; Lin, Stephen; Yang, Ya-wen - In: Accounting horizons : a quarterly publication of the … 23 (2009) 2, pp. 121-150

Persistent link: https://www.econbiz.de/10003857405

Accounting for convertible debt instruments

Henry, Elaine; Holzmann, Oscar J.; Yang, Ya-wen - In: The journal of corporate accounting & finance 19 (2007/08) 2, pp. 87-91

Persistent link: https://www.econbiz.de/10003660091

Recent FASB staff positions

Henry, Elaine; Holzmann, Oscar J.; Yang, Ya-wen - In: The journal of corporate accounting & finance 19 (2007/08) 3, pp. 83-86

Persistent link: https://www.econbiz.de/10003661116

The European-U.S. 'GAAP Gap' : IFRS to U.S. GAAP Form 20-F Reconciliations

Henry, Elaine - 2008

This study evaluates the extent to which the FASB and IASB convergence projects and the EU-wide adoption of IFRS have impacted the differences between firms' financial results under U.S. GAAP and IFRS. Using 2004 to 2006 reconciliation disclosures of 75 EU cross-listed firms, we find that the...

Persistent link: https://www.econbiz.de/10012726556