Inventories Accounting under US-GAAP and IFRS Standards: The Differences That Hinder the Full Convergence

This study purposes of understanding the existing differences between US-GAAP and IFRS accounting treatments of inventory. Given the 2015 FASB update, aimed at simplifying and aligning inventory accounting with IFRS standards, the research explores the introduced innovations. More specifically, the...

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Veröffentlicht in:	International journal of business and management 2020-06, Vol.15 (7), p.180
Hauptverfasser:	Lucchese, Manuela, Carlo, Ferdinando Di
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
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