IFRS vs. US GAAP accounting policies
13-14/2005 , p38..43
Author(s):
Vasile RĂILEANU
Keywords:
financial statements, IFRS, US GAAP
Abstract:
This material sets out some of the differences between IFRSs and US GAAP as of 1 September 2005 and does not attempt to capture all of the differences that exist or that may be material to a particular entity’s financial statements. The focus is on differences that are commonly found in practice. The significance of these differences will vary with respect to individual entities depending on such factors as the nature of the entity’s operations, the industry in which it operates, and the accounting policy choices it has made.
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