AN ANALYSIS OF THE CONTENT OF FORM 20-F U.S. GAAP RECONCILIATION BY FOREIGN ENTITIES EMPLOYING IFRS: IS THE SEC IFRS ROADMAP PREMATURE?

Although substantial progress has been made in the convergence of U. S. GAAP with IFRS, some major differences existed in 2006 and appear to remain extant today, a situation which can have a very substantial impact on reporting income statement items. These differences will make comparing financial...

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Veröffentlicht in:	Academy of Accounting and Financial Studies journal 2011-01, Vol.15 (1), p.117
Hauptverfasser:	McEnroe, John E, Sullivan, Mark
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting policies Cash flow statements Committees Convergence Financial statements GAAP International accounting standards International Financial Reporting Standards Reconciliation Stock exchanges Studies
Online-Zugang:	Volltext
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