Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP

International Journal of Managerial and Financial Accounting

Volumn 2, Issue 2, 2010, Pages 123-133

  Liu, Chunhui ^a   O’Farrell, Grace ^a  

^a UNIVERSITY OF WINNIPEG   (Canada)

Author keywords

accounting harmonisation; accounting standards convergence; EU; European Union; GAAP; generally accepted accounting principles; IASB; IFRS; index of comparability; international accounting standards board; international financial reporting standards; net asset; net income; SEC; the Securities and Exchange Commission

Indexed keywords

EID: 79957488177     PISSN: 17536715     EISSN: 17536723     Source Type: Journal    
DOI: 10.1504/IJMFA.2010.033286     Document Type: Article

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