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

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

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References

14 Cites in Article

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1. J Bandyopadhyay,P Mcgee (2012). A progress report: IFRS-U.S.GAAP convergence and its curriculum impact. Advances in Competitiveness Research, 20(1), 78-89.
2. A Florou,U Kosi (2013). Does mandatory IFRS adoption facilitate debt financing. Social Science Research Network
3. Ifrs (2012). IFRS 3 Business Combinations. IFRS 3 Business Combinations
4. M James (2010). Accounting for business combinations and the convergence of international financial reporting standards with U.S. generally accepted accounting principles. Journal Of The International Academy For Case Studies, 95-108.
5. J Langmead,J Soroosh (2009). International financial reporting standards: The road ahead. The CPA Journal, 79(3), 20-24.
6. B Lin,R Yang (2012). Restructuring the accounting rules for restructuring charges?. The CPA Journal, 82(3), 38-41.
7. W Miller,D Becker (2010). Why are accounting professors hesitant to implement IFRS?. The CPA Journal, 80(8), 63-67.
8. M Murphy (2014). 2.5 Hinwendung des IASB zur Zeitwertbilanzierung. IFRS-Rechnungslegung, 84, 40-42.
9. W Poon (2012). Incorporating IFRS into the U.S. financial reporting system. Journal of Business & Economics Research (Online), 10(5), 303-311.
10. O Rivero,E Lemus (2014). A review of U.S. IFRS conversion leading to organizational change readiness mishaps. Global Journal of Management and Business Research, 14(2), 47-49.
11. Anjay Mishra (2012). IFRS vs. GAAP: How Differences in Accounting Standards Impact Financial Reporting, Cross-Border Investments, and Multinational Decision-Making. Journal of Advanced Research in Operational and Marketing Management, 08(02), 26-42.
12. 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. Accounting Horizons, 22(2), 241-248.
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14. 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.

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 20 (D3)).

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GJMBR Volume 14 Issue 20 (D3)

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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)

Classification

GJMBR-D Classification JEL Code: M00

Submission ReceivedDecember 8, 2013
Peer Review Double Blind
Handling Editor
Accepted January 5, 2014
Published June 9, 2014

Version of record

v1.2

Issue date

June 9, 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)

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Publish Date: 2014 06, Tue

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Total Views: 1.5K

Total Downloads: 128

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