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Dissertations / Theses on the topic 'US GAAP'

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Published: 4 June 2021
Last updated: 25 July 2025

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1

Ďurišková, Lucie. "Reporting podle US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3563.

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Práce popisuje americké účetní standardy US GAAP, jejich koncepční rámec a z čeho vychází povinnost české účetní jednotky podle nich vykazovat. Dále porovnává české účetní standardy vs. US GAAP a IFRS vs. US GAAP. Praktická část práce je zaměřena na nastínění procesu reportování české firmy podle US GAAP.
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2

Karlsson, Lisa, and Theres Sandstedt. "Skillnader mellan Swedish GAAP och US GAAP : väsentlighetsbegreppet och justeringsposter." Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1217.

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<p>Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies
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3

Keller, Kalina. "Finanzwirtschaftliche Analyse von US-GAAP-Jahresabschlüssen /." Frankfurt am Main [u.a.] : Lang, 2007. http://www.gbv.de/dms/zbw/546438474.pdf.

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Keller, Kalina. "Finanzwirtschaftliche Analyse von US-GAAP-Jahresabschlüssen /." Frankfurt am Main ; Berlin ; Bern ; Wien [u.a.] : Lang, 2006. http://www.gbv.de/dms/zbw/518644170.pdf.

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5

Schlaak, Wolfgang Amadeus Dietrich. "Das Stichtagsprinzip im Jahresabschluss nach HGB, IFRS, UK GAAP und US GAAP /." Göttingen : Cuvillier, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013223041&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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6

Brecht, Angelika. "Die erfolgswirtschaftliche Analyse von US-GAAP-Abschlüssen /." Hamburg : Kovač, 2002. http://www.gbv.de/dms/zbw/352936770.pdf.

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7

Wienken, Robert. "Latente Steuern in Unternehmenszusammenschlüssen nach US-GAAP /." Frankfurt am Main [u.a.] : Lang, 2003. http://www.gbv.de/dms/zbw/361120958.pdf.

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8

Polaková, Dorota. "Sestavení konsolidované účetní závěrky podle US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264696.

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This diploma thesis deals with the preparation of consolidated financial statements in accordance with the US GAAP. It briefly describes the development of the US GAAP and organizations working with the FASB. Afterward, it mentions the US GAAP and the IFRS key standards concerned with the consolidated financial statements. For appropriate recognition of the investment, it is necessary to determine conditions under which the entity controls another entity. This thesis focuses on full consolidation method and equity method. For better understanding of the area, practical examples are included. T
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9

Daub, Sebastian. "Rückstellungen nach HGB, US GAAP und IAS /." Baden-Baden : Nomos, 2000. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=009061275&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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10

Kačur, Branislav. "Impairment nefinančných aktív podľa IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162570.

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This thesis deals with the requirements of how to approach the issue of testing the value of assets in accounting and recognition of an impairment loss under IFRS and U.S. GAAP. The main objective was to create a comprehensive view of this specific area, eventually determine differences in accounting and reporting between IFRS and US GAAP. There is mostly characteristic of IAS 36 Impairment of Assets and SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets, which specify when and how to entity test, identify, report impairment loss. The work also describes the basics of valu
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11

Sedláček, Petr. "Analýza dopadů nových pravidel IFRS / US GAAP pro leasingy." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207048.

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This diploma thesis is focused on new standard IFRS 16 Leases and on new US GAAP codification ASC 842 Leases. It compares basic principles from old and new regulation. In the second part it analyzes impacts of transition to new accounting rules through comparing real accounting statements of three companies, issued in compliance with IAS 17 or ASC 840, with statements adjusted for impacts of new accounting standards.
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12

Ko, Johnny. "IFRS: A Detailed Look at Progress in the United States." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/132.

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This paper will examine the history of international accounting that eventually led to the adoption of IFRS in the European Union. It will have an in depth analysis of IFRS and what it may mean for the United States should there be an adoption or a convergence. It will also comment on what needs to be considered in the convergence or adoption process.
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13

Piña, Garau Catalina. "Convergencia de los US GAAP con las NIIF del IASB." Doctoral thesis, Universitat de les Illes Balears, 2016. http://hdl.handle.net/10803/458882.

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En la presente tesis, se revisa la problemática conceptual e institucional de la convergencia contable, especialmente en referencia a los organismos llamados a representar un rol más activo en la escena contable internacional, es decir, el organismo regulador internacional IASB (International Accounting Standards Board), el organismo regulador en los Estados Unidos, la FASB (Financial Accounting Standards Board) y el organismo supervisor del mercado de capitales en Estados Unidos, la SEC (Securities Exchange Comission). En el contexto de la contabilidad financiera, el término convergencia s
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14

Petersson, Jonas, and Erik Sandström. "US GAAP redovisning : en vägledning för omräkning av svenska redovisningsprinciper." Thesis, Linköping University, Department of Management and Economics, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-755.

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<p>Bakgrund: På senare tid har det blivit allt vanligare att svenska företag söker notering på utländska länders börser. En börsnotering i USA innebär nya redovisningskrav för de svenska företagen. Detta följerav att svenska och amerikanska redovisningsprinciper skiljer sig åt. För att säkerställa att utländska företags finansiella redovisning kan förstås av amerikanska investerare samt jämföras med inhemska företags räkenskaper ställer Securities and Exchange Commission (SEC) krav på att de utländska företagen omräknar sin ordinarie finansiella information till amerikanska redovisningsprincip
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15

Lövgren, Josefine, and Linn Jörtner. "IFRS vs. US GAAP : - En komparativ studie av immateriella tillgångar." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31274.

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The growing globalization within the business world and of capital market are contributing to a need of further harmonize accounting practices. This is because the differences in the accounting rules created differences in the financial outcomes. In 2005, all members within EU decided to move from a rule-based framework to a principle-based framework. A transition to the international regulations, International Financial Reporting Standards (IFRS), created better conditions for companies and stakeholders. With the aim to minimize the discrepancies in accounting practices, the European standard
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16

Funďová, Lucia. "Analýza rozdílů aplikace IFRS a US GAAP v ocelářském odvětví." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197665.

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The diploma thesis is devoted to the problem of the modern world of differences among two of the most important standards in the world of financial accounting and reporting: IFRS and US GAAP. The main focus was on comparing and searching for the possible differences on the financial reports of US Steel, which has its basement in the USA and it is using US GAAP standards and its subsidiary in Slovakia using IFRS, within the steel sector. The concrete financial statements were analysed by the tools of financial analysis. Hypothetical scenarios were made on the basis of the results, which could h
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17

Bošková, Tereza. "Finanční vykazovaní stavebních smluv podle ČÚS, IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360537.

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This diploma thesis deals with specifics for reporting of construction contracts in financial statements according to czech accounting regulations, IFRS and US GAAP. These are contracts that are custom-made, so they are not serial production and they are long-term, so most of their production goes into more accounting periods. In 2018, new Standards for Recognition of Revenue from contracts with customers IFRS 15 and ASC 606 will enter into force. The aim of the thesis is to characterize individual approaches to the reporting of revenues from construction contracts with a focus on the specific
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18

Wirth, Oliver. "Die Bilanzierung von Mehrkomponentengeschäften nach HGB, IFRS und US-GAAP /." Wiesbaden : Gabler, 2009. http://d-nb.info/996031618/04.

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19

Presottin, Matteo <1995&gt. "DISCLOSURE OF INTERESTS IN OTHER ENTITIES: IFRS VS. US GAAP." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15920.

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Over the last two decades, poor corporate disclosure has been one of the major factors contributing to the bankruptcy of companies involved in some scandals and to the financial distress of capital markets. Disclosure, thus, is important, and this dissertation in particular focuses on a specific area of disclosure, that is on that relating to the interests of a reporting entity in such entities as subsidiaries, off-balance sheet entities, and equity-method investees. A comparison between IFRS and US GAAP in this respect is made, and such comparison is primarily based on the provisions of the s
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20

MESSAGGI, SILVIA. "Omogeneità e differenziazioni nella convergenza IAS/IFRS e US GAAP." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2011. http://hdl.handle.net/10281/19096.

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Dopo una breve esposizione delle teorie internazionali di classificazione dei bilanci, il lavoro si propone di analizzare le principali omogeneità e differenziazioni esistenti tra i principi contabili internazionali IAS/IFRS e i principi contabili statunitensi US GAAP nel progetto di convergenza tra i due corpi di principi contabili.
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21

Roe, Jana. "Non-accounting Aspects of IFRS Implementation in the USA." Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199090.

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In the last 20 years, IASB IFRS has been promoted as the IFRS has been adopted by many major economies as for financial reporting and is poised to become even more widely accepted and used in the near future, with the main objective of unifying world financial reporting by making statements more comparable. The second key player in the field of financial reporting is US GAAP, used by American publicly traded companies, accounting roughly for approximately one-third of the world's capitalization. Although many countries, in concluding members of the EU, have accepted IFRS without significant ch
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22

Schaellibaum, Riccarda. "Konvergenz von IFRS und US-GAAP bei der Bilanzierung immaterieller Werte." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00638742002/$FILE/00638742002.pdf.

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23

Pfauth, Andreas. "Goodwillbilanzierung nach US-GAAP Kapitalmarktreaktionen auf die Abschaffung der planmässigen Abschreibung." Wiesbaden Gabler, 2007. http://d-nb.info/985772670/04.

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24

Harth, Hans-Jörg. "Die Bilanzierung von Aktienoptionen und anderen unternehmenswertorientierten Entlohnungsmodellen nach US-GAAP /." Herne [u.a.] : Verl. Neue Wirtschafts-Briefe, 2003. http://www.gbv.de/dms/zbw/36681074X.pdf.

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Pfauth, Andreas. "Goodwillbilanzierung nach US-GAAP: Kapitalmarktreaktionen auf die Abschaffung der planmäßigen Abschreibung /." Wiesbaden : Gabler, 2008. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016267808&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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26

Hsu, Hsiao-Tang. "Comparison of Long-Lived Asset Impairments under US GAAP and IFRS." Diss., Temple University Libraries, 2014. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/242160.

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Business Administration/Accounting<br>Ph.D.<br>In this dissertation I investigate and compare the impairments of long-lived operating assets under US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) from different perspective, including the informativeness, determinants, and market valuation of asset impairments. A firm invests in long-lived operating assets with the expectation of generating future benefit. The decision or recognition of asset impairments implies such future benefit is expected to be lower than originally estimated. US
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27

Karľa, Tomáš. "Prezentace dlouhodobých hmotných aktiv v účetních závěrkách dle IFRS / US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72031.

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Purpose of this work is to describe long-termed tangible assets in compliance with IFRS and U.S. GAAP and compare their individual elements using financial statements of The Coca-Cola Company and Coca-Cola HBC. Part of this work will focus on ongoing convergent process. Specifity of agriculture (IAS 41) is not an object of this work.
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Trnka, Martin. "Komparace dlouhodobého majetku v IFRS, US GAAP a české účetní legislativě." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76726.

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The diploma thesis compares different accounting methods in the three accounting systems in the long-lived assets area. The dominant accounting system in the thesis is the IFRS. In the first part long-lived assets are described according IFRS. The US GAAP and Czech accounting law are shown only main differences. The diploma thesis describes and explains the cause of differences between all three systems and shows the impact on the financial statements. In the second part of the thesis the outcomes of financial research on companies which presents their financial results according IFRS are pres
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Leopoldová, Ivana. "Vykazování a oceňování výnosů v komparaci pravidel IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-77409.

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The thesis is focused on a comparison of IFRS and US GAAP rules for revenue recognition and measurement. Some topics are complemented by Czech accounting regulations appropriately. The practical part includes an analysis of recognition of expenses and revenues associated with customer loyalty programs by the airlines and futher an application of revenue recognition rules in SKANSKA Group. In the final chapter is outlined the expected development in the area of revenue recognition.
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Pfauth, Andreas. "Goodwillbilanzierung nach US-GAAP Kapitalmarktreaktionen auf die Abschaffung der planmässigen Abschreibung /." Wiesbaden : Deutscher Universitäts-Verlag, 2008. http://sfx.metabib.ch:9003/sfx_locater?sid=ALEPH:DSV01&genre=book&isbn=978-3-8350-0931-8&id=doi:10.1007/978-3-8349-9643-5.

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31

Šnajnarová, Jana. "Vykazování nehmotných aktiv podle IFRS, US GAAP a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383572.

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The diploma thesis focuses in the theoretical part on a determination and comparasion presentation of intangible assets acording to two world accounting systems – International Accounting Financial Standards and US Generally Acepted Accounting Principles and Czech Accounting Legislation. Specifies the basic theoretical elements of intangible assets. The analytical part of thesis focuses in the impacts and their effect on the entity.
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Došková, Soňa. "Vykazování nehmotných aktiv podle českých účetních standardů, IFRS A US GAAP." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319437.

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The topic of the diploma thesis „Reporting of intangible assets in accordance with Czech Accounting Standards, IFRS and US GAAP“ is a determination and presentation of intangible assets under Czech Accounting Standards and two predominant accounting frameworks in use – International Accounting Financial Standards and US Generally Acepted Accounting Principles. The analytical part of thesis is focused on impacts in a particular entity which arise from different accounting treatment.
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33

Mader, Martin. "Rechnungslegung nach deutschem Handelsrecht und US-amerikanischen generally accepted accounting principles (US-GAAP) : ein internationaler Vergleich und Reformempfehlungen /." Friedland : Bielefeld, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013017828&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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34

Pernická, Martina. "Leasing dle IFRS a srovnání s českými účetními předpisy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16666.

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The final thesis deals with lease and it's accounting and reporting treatment according to the International Financial Accounting Standards compared to the adjustment applicable in Czech republic. The first part is devoted to the basic characteristic of lease, it's division and historical development, especially in Czech republic. Second part aims the accounting treatment of lease under the czech accounting laws and also prescribes the tax consequences of lease. Third part of the thesis deals with the IFRS adjustment of lease, concretely with IAS 17 Leases. It targets the classification of lea
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35

Bernhard, Alexander, and Gustavsson Simon. "Nyckeltalsanalys mellan IFRS och US GAAP : En kvantitativ studie av dubbelnoterade läkemedelsföretag." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-17379.

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Ekonomin blir allt mer global och redovisningsinformation analyseras av olika investerare över hela världen. Informationen som jämförs behöver vara jämförbar med varandra för att ge rättvisande vägledning i ett beslutsfattande. Börsnoterade företag inom Europeiska unionen ska upprätta sin redovisning enligt IFRS och företag som är noterade i USA ska upprätta sin redovisning enligt US GAAP. Det som skiljer regelverken åt är att US GAAP är mer regelbaserat och IFRS är principbaserat, vilket medför att företagsledningen har möjlighet att påverka redovisningen i viss utsträckning. Regelverken skil
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36

Planert, Susanne. "Bilanzierung von Pensionsverpflichtungen : kritische Analsye von HGB, US-GAAP und IAS/IFRS /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014732954&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Schulte, Oliver. "Fast-close-Abschlüsse und Schadenrückstellungen nach HGB, IAS/IFRS und US-GAAP /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014849362&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Haußer, Jochen. "Die Bewertung von Wertpapieren des Umlaufvermögens nach HGB, US GAAP und IAS /." Baden-Baden : Nomos, 2003. http://www.gbv.de/dms/spk/sbb/recht/toc/363187030.pdf.

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Prosserová, Kateřina. "Vykazování vybraných skupin aktiv podle IFRS, US GAAP a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417353.

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The master´s thesis focuses on excluding certain asset groups by IFRS and czech accounting legislation. The target of the thesis is the charecteristics of assets, there dispence, awards, managment from the point of view of mentioned systems as described by the czech accounting legislation and international accounting standards. In the master´s thesis i compare systems and pointing out the mostsignificant differences in reporting and then application to the selected entity.
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Thiele, Konstanze. "Stille Reserven in der Rechnungslegung : Vergleich von HGB, US-GAAP und IAS /." Wiesbaden : Wiesbaden : Dt. Univ.-Vlg. ; Gabler, 1999. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=008742905&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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41

Andrle, Tomáš. "Vykazování goodwillu v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15433.

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The aim of this work is to introduce reader to the concept of goodwill. First focuses on understanding the meaning and content of the concept and then describes the development of reporting goodwill as an accounting item. The work also includes an outline of future development of goodwill in IFRS and U.S. GAAP. Some chapters are supplemented with examples that explain the theoretical knowledge and help reader better understand the issue.
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Glieder, Harald. "Geldflussrechnung, Segmentberichterstattung und Gewinn pro Aktie : US-GAAP, IAS und HGB im Vergleich /." Hamburg : Kovač, 1999. http://aleph.unisg.ch/hsgscan/hm00013512.pdf.

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43

Zeller, Lars. "Unternehmenszusammenschlüsse Die Auswirkungen der Kaufpreisallokation auf die Konzernsteuerquote nach IFRS und US GAAP /." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01658509002/$FILE/01658509002.pdf.

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44

Schreiber, Susanne. "Der Ansatz von intangible Assets nach US-GAAP : zentrale Aktivierungskriterien - relevante Verlautbarungen - Systembildung /." Wiesbaden : Dt. Univ.-Verl, 2002. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=009810202&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Burkhardt, Henriette. "Bilanzansatz und Bewertung latenter Steuern nach IFRS und US-GAAP : Unterschiede, Gemeinsamkeiten, Perspektiven." kostenfrei kostenfrei, 2008. http://d-nb.info/993638953/34.

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46

Wickerath, Susanne. "Definitions of an intangible asset : in context with HGB, IFRS and US-GAAP." Thesis, University of Skövde, School of Technology and Society, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-2257.

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<p> </p><p> </p><p>This Bachelor thesis deals with the definition of Intangible Assets in the context of</p><p>financial reporting. The purpose is to integrate intangible assets into the balance</p><p>sheet. After a thorough analysis of the ongoing research shows that there is general</p><p>consensus concerning intellectual property, and general confusion concerning</p><p>knowledge, information and organization capital. Some have what it takes to enter</p><p>balance sheets, while others still lack a holistic concept that is generally accepted</p><p>and fulfils the demand of accounting. Neither
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47

Rüdinger, Andreas Hommel Michael. "Regelungsschärfe bei Rückstellungen : Normkonkretisierung und Anwendungsermessen nach GoB, IAS/IFRS und US-GAAP /." Wiesbaden : Dt. Univ.-Verl, 2004. http://www.gbv.de/dms/zbw/38811178X.pdf.

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48

Zikirina, Kristina. "Odložená daň v konsolidované účetní závěrce při přechodu z US GAAP na IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360438.

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Abstract:
This diploma thesis deals with the deferred tax issue in the context of changing the US GAAP accounting system to IFRS. First of all, it summarizes the theoretical approaches to recognition, measurement and reporting of deferred tax and examines the factors, which could affect its appearance in the individual and consolidated financial statements. Then this diploma thesis focuses on the comparison between the US GAAP and IFRS rules regarding deferred tax accounting. The output of this comparison is demonstrated in a form of analysis table pointing to the fundamental conceptual differences. Nex
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49

Unkelbach, Philipp. "Wirtschaftliches Eigentum und Umsatzrealisation eine Analyse nach HGB-EStG, US-Gaap und IFRS." Herne NWB, 2008. http://d-nb.info/992368588/04.

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50

Peters, Sören. "Entscheidungsnützlichkeit der Leasingbilanzierung nach IFRS und US-GAAP eine Analyse der aktuellen Reformbestrebungen." Lohmar Köln Eul, 2009. http://d-nb.info/999136739/04.

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