US GAAP vs. IFRS – A COMPARISON OF REMAINING DIFFERENCES

Other literature type English OPEN
Mihelčić, Eva (2008)
  • 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

In spite of the on-going harmonization process, there are still some differences between US GAAP and IFRS. Currently, companies listed on the New York Stock Exchange, which are reporting according to IFRS, must still prepare the reconciliation to US GAAP, to show the fi... View more
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