US GAAP vs. IFRS – A COMPARISON OF REMAINING DIFFERENCES
- Publisher: Juraj Dobrila University of Pula, Department of Economics and Tourism 'Dr. Mijo Mirkovic'
- Journal: Economic research - Ekonomska istraživanja, volume 21, issue 1 (issn: 1331-677X, eissn: 1848-9664)
Subject: accounting standards; US GAAP; IFRS; harmonization; measurement; property; plant and equipment; intangible assets; financial assets; inventory; debt; provisions; employee benefits; deferred taxes; revenue recognition