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Title | Comparative analysis of IFRS and US GAAP |
Authors |
Sanko, H.
Koldovskyi, Artem Volodymyrovych |
ORCID | |
Keywords |
globalization глобалізація глобализация financial accounting principles принципи фінансової звітності принципы финансовой отчетности adaptation адаптація адаптация IFRS GAAP |
Type | Article |
Date of Issue | 2017 |
URI | http://essuir.sumdu.edu.ua/handle/123456789/61742 |
Publisher | Sumy State University |
License | |
Citation | Sanko, H., Koldovskyi, A. (2017). Comparative analysis of IFRS and US GAAP. Financial Markets, Institutions and Risks, 1(1), 14-22. http://doi.org/10.21272/fmir.1(1).14-21.2017. |
Abstract |
The paper presents a critical analysis of the needs for, reasonableness, and status of the convergence of U.S.
Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS).
Differences between IFRS and US GAAP are examined. The authors’ conclusion is that it is both timely and
necessary to converge and harmonize IFRS and U.S. GAAP into a single set of Global Accounting Standards.
This will lead to a more stabilized and prosperous world economy and it will help to resolve many of the
world’s financial reporting problems. |
Appears in Collections: |
Financial Markets, Institutions and Risks (FMIR) |
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File | Size | Format | Downloads |
---|---|---|---|
Sanko_FMIR_1_2017_14-22.pdf | 1.49 MB | Adobe PDF | -1103629811 |
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