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

Prof. Edel Lemus

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

Prof. Edel Lemus * §

Contact

CARLOS ALBIZU UNIVERSITY

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

Article Fingerprint

ReserarchID

MBR76366

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

Key Research Insights

Synthesized scholarly intelligence & interactive research assistant

References

14 Cites in Article

Reference Format

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.

Download References

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

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

More Citation Formats

Select Citation Style:

Download Citation

GJMBR Volume 14 Issue D3

Explore Journals Explore Volume Read This Issue

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)

Classification

GJMBR-D Classification JEL Code: M00

Submission ReceivedDecember 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

Experiance in AR

Explore published articles in an immersive Augmented Reality environment. Our platform converts research papers into interactive 3D books, allowing readers to view and interact with content using AR and VR compatible devices.

View in VR

Read in 3D

Your published article is automatically converted into a realistic 3D book. Flip through pages and read research papers in a more engaging and interactive format.

View in 3D

Article Matrices

Total Score: 179

Country: United States

Subject: Global Journal of Management and Business Research

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

View Count (all-time): 335

Total Views (Real + Logic): 1440

Total Downloads (simulated): 126

Publish Date: 2014 01, Wed

Monthly Totals (Real + Logic):

Month 1: 50 views
Month 2: 31 views
Month 3: 42 views
Month 4: 54 views
Month 5: 54 views
Month 6: 45 views
Month 7: 37 views
Month 8: 45 views
Month 9: 38 views
Month 10: 37 views
Month 11: 47 views
Month 12: 36 views
Month 13: 16 views
Month 14: 18 views
Month 15: 45 views
Month 16: 25 views
Month 17: 30 views
Month 18: 39 views
Month 19: 36 views
Month 20: 24 views
Month 21: 28 views
Month 22: 23 views
Month 23: 21 views
Month 24: 40 views
Month 25: 27 views
Month 26: 33 views
Month 27: 39 views
Month 28: 30 views
Month 29: 30 views
Month 30: 15 views
Month 31: 18 views
Month 32: 15 views
Month 33: 29 views
Month 34: 37 views
Month 35: 19 views
Month 36: 38 views
Month 37: 41 views
Month 38: 32 views
Month 39: 27 views
Month 40: 39 views
Month 41: 23 views
Month 42: 33 views
Month 43: 35 views
Month 44: 34 views
Month 45: 37 views
Month 46: 19 views
Month 47: 32 views
Month 48: 15 views
Month 49: 39 views
Month 50: 31 views
Month 51: 44 views
Month 52: 23 views
Month 53: 31 views
Month 54: 20 views
Month 55: 37 views
Month 56: 37 views
Month 57: 25 views
Month 58: 23 views
Month 59: 15 views
Month 60: 33 views
Month 61: 21 views
Month 62: 21 views
Month 63: 27 views
Month 64: 38 views
Month 65: 32 views
Month 66: 48 views
Month 67: 36 views
Month 68: 19 views
Month 69: 30 views
Month 70: 21 views
Month 71: 44 views
Month 72: 26 views
Month 73: 32 views
Month 74: 43 views
Month 75: 13 views
Month 76: 45 views
Month 77: 25 views
Month 78: 27 views
Month 79: 31 views
Month 80: 28 views
Month 81: 40 views
Month 82: 16 views
Month 83: 33 views
Month 84: 36 views
Month 85: 28 views
Month 86: 30 views
Month 87: 38 views
Month 88: 32 views
Month 89: 11 views
Month 90: 39 views
Month 91: 29 views
Month 92: 29 views
Month 93: 25 views
Month 94: 49 views
Month 95: 33 views
Month 96: 26 views
Month 97: 20 views
Month 98: 25 views
Month 99: 26 views
Month 100: 15 views
Month 101: 29 views
Month 102: 38 views
Month 103: 37 views
Month 104: 26 views
Month 105: 26 views
Month 106: 24 views
Month 107: 25 views
Month 108: 26 views
Month 109: 38 views
Month 110: 19 views
Month 111: 42 views
Month 112: 34 views
Month 113: 45 views
Month 114: 37 views
Month 115: 35 views
Month 116: 28 views
Month 117: 33 views
Month 118: 36 views
Month 119: 23 views
Month 120: 44 views
Month 121: 36 views
Month 122: 33 views
Month 123: 13 views
Month 124: 28 views
Month 125: 37 views
Month 126: 40 views
Month 127: 44 views
Month 128: 29 views
Month 129: 39 views
Month 130: 31 views
Month 131: 44 views
Month 132: 22 views
Month 133: 34 views
Month 134: 24 views
Month 135: 28 views
Month 136: 37 views
Month 137: 45 views
Month 138: 28 views
Month 139: 39 views
Month 140: 40 views
Month 141: 53 views
Month 142: 31 views
Month 143: 27 views
Month 144: 25 views
Month 145: 24 views
Month 146: 37 views
Month 147: 37 views
Month 148: 27 views
Month 149: 35 views
Month 150: 44 views
Month 151: 68 views
Month 152: 60 views
Month 153: 36 views

Total Views: 1.4K

Total Downloads: 126

All Trends