UNDERSTANDING THE DIFFERENCES BETWEEN INTERNATIONAL ACCOUNTING STANDARDS AND U.S. GAAP

• 발행기관: People & Global Business Association
• 저자명: Wing W Poon
• 간행물 정보: 『Global Business and Finance Review』Vol.6 No.1, 89~99쪽, 전체 10쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2001.06.30

영문 초록

With the continuous globalization of capital markets and the growing popularity of International Accounting Standards (IAS), understanding IAS is becoming increasingly more important. This study compares IAS with U.S. Generally Accepted Accounting Principles (U.S. GAAP). Differences between IAS and U.S. GAAP are found in twenty-six of the forty core areas in financial reporting identified in the International Organization of Securities Commissions' list. Notwithstanding the differences identified in this study, IAS and U.S. GAAP are broadly comparable in most areas and progress has been made in reducing differences between them.

목차

Abstract

INTRODUCTION

IAS VERSUS U.S. GAAP

DIFFERENCES IN GENERAL APPROACH

DIFFERENCES IN SOME SPECIFIC AREAS OF STAND ARDS

CHOICE OF ALTERNATIVE TREATMENTS

TOPICS NOT ADDRESSED BY THE OTHER STANDARDS

CONCLUSIONS

REFERENCES