The Similarities and Differences between the Financial Reporting Standards under United States. GAAP Versus IFRS

The Similarities and Differences between the Financial Reporting Standards under United States. GAAP Versus IFRS

Edel

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Prof. Edel Lemus

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M.I.B.A.

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1 Albizu University (AU)

GJMBR Volume 14 Issue D3

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References

J Bandyopadhyay,P Mcgee (2012). A progress report: IFRS-U.S.GAAP convergence and its curriculum impact.
A Florou,U Kosi (2013). Does mandatory IFRS adoption facilitate debt financing.
Ifrs (2012). IFRS 3 Business Combinations.
M James (2010). Accounting for business combinations and the convergence of international financial reporting standards with U.S. generally accepted accounting principles.
J Langmead,J Soroosh (2009). International financial reporting standards: The road ahead.
B Lin,R Yang (2012). Restructuring the accounting rules for restructuring charges?.
W Miller,D Becker (2010). Why are accounting professors hesitant to implement IFRS?.
M Murphy (2014). 2.5 Hinwendung des IASB zur Zeitwertbilanzierung.
W Poon (2012). Incorporating IFRS into the U.S. financial reporting system.
O Rivero,E Lemus (2014). A review of U.S. IFRS conversion leading to organizational change readiness mishaps.
Anjay Mishra (2012). IFRS vs. GAAP: How Differences in Accounting Standards Impact Financial Reporting, Cross-Border Investments, and Multinational Decision-Making.
Karim Jamal,George Benston,Douglas Carmichael,Theodore Christensen,Robert Colson,Stephen Moehrle,Shivaram Rajgopal,Thomas Stober,Shyam Sunder,Ross Watts (2008). A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP.
T Tyson (2011). The convergence of IFRS and U.S. GAAP.
S Warren,C Reeve,J Duchac,J (2014). Unknown Title.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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Not applicable for this article.

Edel. 2014. \u201cThe Similarities and Differences between the Financial Reporting Standards under United States. GAAP Versus IFRS\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 14 (GJMBR Volume 14 Issue D3): .

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GJMBR Volume 14 Issue D3
Pg. 1- 5

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

financial accounting standard board (FASB)generally accepted accounting principles (GAAP)international f securities and exchange commission (SEC)

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Submission ReceivedDecember 8, 2013
RevisedDecember 8, 2013
Peer Review Double Blind
Handling Editor
Accepted January 5, 2014
Published January 15, 2014

Version of record

v1.2

Issue date

August 31, 2014

Language

English

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Article Matrices

Total Score: 132

Country: United States

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Prof. Edel Lemus,M.I.B.A. (PhD/Dr. count: 0)

View Count (all-time): 112

Total Views (Real + Logic): 4486

Total Downloads (simulated): 2221

Publish Date: 2014 08, Sun

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Total Views: 4486

Total Downloads: 2221

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