| Tekijä: | Cairns, D. |
| Otsikko: | Are IASs and US GAAP compatible? |
| Lehti: | Operations Research
1997 : FEB, VOL. 119:1242, p. 60-61 |
| Asiasana: | ACCOUNTING ACCOUNTING ACCOUNTING STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | A FASB study reveals 255 variations between IASs and US GAAP. What are the implications? American investors will need to understand 255 variations between International Accounting Standards and US GAAP if foreign companies in US capital markets are allowed to use IASs without reconciliation to US GAAP, according to the Financial Accounting Standards Board's comparison of international and US standards published at the end of November last year. The FASB's comparison of IASs and US GAAP has four objectives. |
SCIMA