Add to ORKGThe research performed in this study has two main objectives. The first objective relates to lease accounting and the way accounting for leases differs between Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). The second objective relates to how companies will be affected by the convergence of GAAP and IFRS
The representation of business transactions was significantly different in the IFRS reporting system...
The purpose of this paper is to examine one very important area in which convergence between account...
The use of a single set of high quality accounting standards would facilitate investment and other e...
The SEC has implied, through their endorsement of the International Financial Reporting Standards (I...
In this paper, we compare the current U.S. GAAP and IFRS lease accounting rules with the proposed ru...
The thesis provides actual changes in the lease accounting according to the IFRS. Boards IASB and FA...
Current US GAAP lease accounting standards, with its four part test, and two forms of accounting for...
This diploma thesis is focused on new standard IFRS 16 Leases and on new US GAAP codification ASC 84...
Bachelor thesis "Conceptual changes to lease accounting under IFRS" deals with reporting of leases u...
The purpose of this work is to discuss the ongoing process of convergence between IFRS and GAAP. It...
Since the promulgation of the International Financial Reporting Standards (IFRS) by the Internationa...
Pašáková, N. Convergence of US GAAP and IFRS in the reporting of operating lease on the side of less...
This research examines the development of international accounting convergence, and focus on the con...
In the U.S., generally accepted accounting principles, known as US GAAP are the accounting standards...
The work aims to analyze the new leasing standard which is supposed to be adopted by IFRS as well as...
The representation of business transactions was significantly different in the IFRS reporting system...
The purpose of this paper is to examine one very important area in which convergence between account...
The use of a single set of high quality accounting standards would facilitate investment and other e...
The SEC has implied, through their endorsement of the International Financial Reporting Standards (I...
In this paper, we compare the current U.S. GAAP and IFRS lease accounting rules with the proposed ru...
The thesis provides actual changes in the lease accounting according to the IFRS. Boards IASB and FA...
Current US GAAP lease accounting standards, with its four part test, and two forms of accounting for...
This diploma thesis is focused on new standard IFRS 16 Leases and on new US GAAP codification ASC 84...
Bachelor thesis "Conceptual changes to lease accounting under IFRS" deals with reporting of leases u...
The purpose of this work is to discuss the ongoing process of convergence between IFRS and GAAP. It...
Since the promulgation of the International Financial Reporting Standards (IFRS) by the Internationa...
Pašáková, N. Convergence of US GAAP and IFRS in the reporting of operating lease on the side of less...
This research examines the development of international accounting convergence, and focus on the con...
In the U.S., generally accepted accounting principles, known as US GAAP are the accounting standards...
The work aims to analyze the new leasing standard which is supposed to be adopted by IFRS as well as...
The representation of business transactions was significantly different in the IFRS reporting system...
The purpose of this paper is to examine one very important area in which convergence between account...
The use of a single set of high quality accounting standards would facilitate investment and other e...