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Journal articles on the topic 'US GAAP'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Vergoossen, Ruud, and Frans Van Der Wel. "Wereldstandaard financiële verslaggeving: IFRS of US GAAP?" Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 12 (2002): 565–73. http://dx.doi.org/10.5117/mab.76.13793.

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De roep om een wereldstandaard voor de financiële verslaggeving is groot. De Europese Unie heeft gekozen voor de International Financial Reporting Standards (IFRS) die in 2005 worden ingevoerd, terwijl de Verenigde Staten blijven vasthouden aan de United States Generally Accepted Accounting Principles (US GAAP). Dit artikel gaat in op de implementatie van de IFRS in de Europese Unie en de obstakels die een consistente interpretatie en toepassing van de IFRS in de weg kunnen staan. Daarna worden de IFRS vergeleken met de US GAAP en komt de positie van de IFRS in de Verenigde Staten aan de orde.

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Vergoossen, Ruud, and Der Wel Frans Van. "Wereldstandaard financiële verslaggeving: IFRS of US GAAP?" Maandblad Voor Accountancy en Bedrijfseconomie 76, no. (12) (2002): 565–73. https://doi.org/10.5117/mab.76.13793.

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De roep om een wereldstandaard voor de financiële verslaggeving is groot. De Europese Unie heeft gekozen voor de International Financial Reporting Standards (IFRS) die in 2005 worden ingevoerd, terwijl de Verenigde Staten blijven vasthouden aan de United States Generally Accepted Accounting Principles (US GAAP). Dit artikel gaat in op de implementatie van de IFRS in de Europese Unie en de obstakels die een consistente interpretatie en toepassing van de IFRS in de weg kunnen staan. Daarna worden de IFRS vergeleken met de US GAAP en komt de positie van de IFRS in de Verenigde Staten aan de orde.

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3

Yallapragada, RamMohan R. "Incorporating International Financial Reporting Standards Into The United States Financial Reporting System: Timeline And Implications." International Business & Economics Research Journal (IBER) 11, no. 3 (2012): 283. http://dx.doi.org/10.19030/iber.v11i3.6860.

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In the United States of America (US), all the accounting procedures and guidelines for measurement and reporting by business firms are governed by a body of principles and concepts known as Generally Accepted Accounting Principles (GAAP). These GAAP are presently issued by the Financial Accounting Standards Board (FASB) with the authority delegated by the Securities and Exchange Commission (SEC). Historically, each country developed its own GAAP and there was no uniformity among the GAAPs of different countries. Comparison of financial statements issued by business firms from different countri

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Bohušová, Hana. "General aaproach to the IFRS and US GAAP convergence." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 27–36. http://dx.doi.org/10.11118/actaun201159040027.

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Two most significant organizations in the field of financial reporting regulation setters in the world – the Financial Accounting Standard Board (FASB) and the International Accounting Standards Board (IASB) have recognized that in order international capital markets to function properly, a single set of high-quality international accounting standards designed especially for listed companies around the world must exist. The effort should be especially aimed at spreading the IFRS around the world and the FASB – IASB Convergence. The most significant difference between the US GAAP and IFRSs is i

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Ernstberger, Jürgen. "The value relevance of accounting data according to IFRS and us GAAP: The case of Germany." Corporate Ownership and Control 6, no. 3 (2009): 177–95. http://dx.doi.org/10.22495/cocv6i3c1p2.

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This paper compares the value relevance of IFRS, US GAAP and national GAAP in a specific institutional setting. Using a sample of all listed firms in Germany which have voluntarily adopted IFRS or US GAAP we apply three different valuation models as well as a return model in our analysis. Whereas under IFRS and Germany GAAP book value of equity is relatively more value relevant than net income, we find a different result for US GAAP. Additionally, the results of our study suggest that IFRS accounting produces more value relevant data than HGB and US GAAP. However, the differences in the value

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Langendijk, Henk, and Bart Van Praag. "De externe verslaggeving van Enron." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 6 (2002): 253–62. http://dx.doi.org/10.5117/mab.76.17494.

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Het doel van dit artikel is om de externe verslaggeving van Enron omtrent verbonden partijen, in het bijzonder de SPE’s, te behandelen en voorzover mogelijk te toetsen aan US GAAP. Hiertoe wordt in paragraaf 2 ingegaan op het fenomeen SPE, de criteria onder US GAAP om als SPE te kwalificeren en de toelichting die US GAAP vereist in het jaarrapport met betrekking tot verbonden partijen, in het bijzonder SPE’s. In paragraaf 3 wordt de werking van bepaalde transacties tussen Enron en enkele SPE’s behandeld, toegespitst op twee hoofdvormen: a. hedgetransacties Is door Enron voldaan aan de vereiste

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Langendijk, Henk, and Praag Bart Van. "De externe verslaggeving van Enron." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. (6) (2002): 253–62. https://doi.org/10.5117/mab.76.17494.

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Het doel van dit artikel is om de externe verslaggeving van Enron omtrent verbonden partijen, in het bijzonder de SPE's, te behandelen en voorzover mogelijk te toetsen aan US GAAP. Hiertoe wordt in paragraaf 2 ingegaan op het fenomeen SPE, de criteria onder US GAAP om als SPE te kwalificeren en de toelichting die US GAAP vereist in het jaarrapport met betrekking tot verbonden partijen, in het bijzonder SPE's. In paragraaf 3 wordt de werking van bepaalde transacties tussen Enron en enkele SPE's behandeld, toegespitst op twee hoofdvormen: a. hedgetransacties Is door Enron voldaan aan de vereiste

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8

Cipriano, Michael, Elizabeth T. Cole, and John Briggs. "Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market." International Journal of Accounting & Information Management 30, no. 1 (2021): 95–114. http://dx.doi.org/10.1108/ijaim-06-2021-0126.

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Purpose Studies show firms reporting using Generally Accepted Accounting Principles in the United States (US GAAP) and International Financial Reporting Standards (IFRS) are similarly valued in the market, however, these studies are limited due to the noise present in international studies from regulatory differences. This study aims to eliminate much of this noise by using a cleaner sample of all listings with the Securities Exchange Commission (SEC). This paper also looks at more detailed book value figures. Design/methodology/approach There have been previous studies on the differences in m

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Bohušová, Hana. "Development of the common standard for revenue recording as a part of the US GAAP and IAS/IFRS systems convergence." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 6 (2009): 29–44. http://dx.doi.org/10.11118/actaun200957060029.

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The most significant difference between US GAAP and IFRSs is in the area of general approach. IFRSs are based on basic accounting principles1 with limited application guidance, US GAAPs are based especially on rules with specific application guidance. FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is comparative analysis of revenue recognition under both systems, evaluation of the most significant differences in revenue recognition and measurements as a starting point for the preparation of the new ge

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Knoops, Chris. "Bijzondere waardeverminderingen: mogelijkheden tot resultaatsturing?" Maandblad Voor Accountancy en Bedrijfseconomie 78, no. 1 (2004): 1–4. http://dx.doi.org/10.5117/mab.78.10807.

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Bieden bijzondere waardeverminderingen van activa een goede mogelijkheid tot resultaatsturing? Passen ondernemingen ‘big bath accounting’ toe, of is er sprake van een robuuste impairment-toets? Hoe is het mogelijk dat bijzondere waardeverminderingen van goodwill en overige immateriële vaste activa bij Ahold en KPN in 2002 op basis van Amerikaanse verslaggevingsgrondslagen (US GAAP) vele malen hoger zijn dan op basis van Nederlandse verslaggevingsgrondslagen (NL GAAP)? Hoe is het uit te leggen dat de jaarrekening een getrouw beeld geeft van vermogen en resultaat als Ahold over 2002 op basis van

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Knoops, Chris. "Bijzondere waardeverminderingen: mogelijkheden tot resultaatsturing?" Maandblad Voor Accountancy en Bedrijfseconomie 78, no. (1) (2004): 1–4. https://doi.org/10.5117/mab.78.10807.

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Bieden bijzondere waardeverminderingen van activa een goede mogelijkheid tot resultaatsturing? Passen ondernemingen 'big bath accounting' toe, of is er sprake van een robuuste impairment-toets? Hoe is het mogelijk dat bijzondere waardeverminderingen van goodwill en overige immateriële vaste activa bij Ahold en KPN in 2002 op basis van Amerikaanse verslaggevingsgrondslagen (US GAAP) vele malen hoger zijn dan op basis van Nederlandse verslaggevingsgrondslagen (NL GAAP)? Hoe is het uit te leggen dat de jaarrekening een getrouw beeld geeft van vermogen en resultaat als Ahold over 2002 op basis van

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Bakker, R. W., and Ruud Vergoossen. "US GAAP en de jaarrekening van Nederlandse ondernemingen." Maandblad Voor Accountancy en Bedrijfseconomie 78, no. 11 (2004): 489–96. http://dx.doi.org/10.5117/mab.78.12777.

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In dit artikel wordt verslag gedaan van een onderzoek naar de mate waarin Nederlandse ondernemingen met een beursnotering in de Verenigde Staten de United States Generally Accepted Accounting Principles (US GAAP) toepassen in hun in Nederland gepubliceerde jaarrekening. Daartoe is onderzocht in hoeverre deze ondernemingen in de periode 1995-2002 grondslagwijzigingen hebben doorgevoerd die leiden tot het (meer) toepassen van US GAAP en is nagegaan wat de belangrijkste verschillen tussen US GAAP en de Nederlandse verslaggevingsregels zijn zoals die blijken uit de jaarrekening 2002. Bovendien omv

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Bakker, R. W., and Ruud Vergoossen. "US GAAP en de jaarrekening van Nederlandse ondernemingen." Maandblad Voor Accountancy en Bedrijfseconomie 78, no. (11) (2004): 489–96. https://doi.org/10.5117/mab.78.12777.

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In dit artikel wordt verslag gedaan van een onderzoek naar de mate waarin Nederlandse ondernemingen met een beursnotering in de Verenigde Staten de United States Generally Accepted Accounting Principles (US GAAP) toepassen in hun in Nederland gepubliceerde jaarrekening. Daartoe is onderzocht in hoeverre deze ondernemingen in de periode 1995-2002 grondslagwijzigingen hebben doorgevoerd die leiden tot het (meer) toepassen van US GAAP en is nagegaan wat de belangrijkste verschillen tussen US GAAP en de Nederlandse verslaggevingsregels zijn zoals die blijken uit de jaarrekening 2002. Bovendien omv

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Yarnanda, Septin, Vincent Tanjaya, Rona Lamretta Sinurat, and Iskandar Muda. "The comparison of revenue recognition under IFRS 15, ASC 606, PSAK 72 and its implementation on revenue recognition of PT Telkom Indonesia Tbk." Brazilian Journal of Development 10, no. 1 (2024): 131–47. http://dx.doi.org/10.34117/bjdv10n1-009.

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The convergence of International Accounting Standards achieved through the full adoption of IFRS by DSAK is PSAK 72 Revenue from Contracts with Customers, which came into effect on January 1, 2020. Based on this, the author examines whether there are differences between IFRS and US GAAP and PSAK. This article discusses only the differences between IFRS, US-GAAP and PSAK in revenue recognition, specifically the differences between IFRS, US-GAAP and PSAK in presentation, recognition, measurement and disclosure.

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Alhaj-Yaseen, Yaseen S., Kean Wu, and Leslie B. Fletcher. "Accounting Standards and Earnings Quality — Evidence from Registered ADRs." Review of Pacific Basin Financial Markets and Policies 21, no. 04 (2018): 1850022. http://dx.doi.org/10.1142/s0219091518500224.

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This paper examines the changes in earnings quality of registered American Depositary Receipts (ADRs) as a result of switching accounting standards. We aim to shed light on the potential impact of International Financial Reporting Standard (IFRS) adoption on US firms. A suboptimal approach to achieve this goal is through examination of US firms’ surrogates such as ADRs. Unlike previous studies, we made a distinction between registered and unregistered ADRs and affirmed that registered ADRs are the closest surrogates with which to conduct our analysis because they are exclusively required to ad

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Harris, Peter, and Liz Washington Arnold. "US GAAP Conversion To IFRS: A Case Study Of The Balance Sheet." Journal of Business Case Studies (JBCS) 9, no. 2 (2013): 133–40. http://dx.doi.org/10.19030/jbcs.v9i2.7699.

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International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as the period ending December 31, 2014. This case study requires the student to transform a US GAAP presented Balance Sheet to IFRS and is most suitable for an Intermediary Accounting 11 and a Financial Analysis class at the graduate level.

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ter Hoeven, Ralph. "US GAAP en convergentie met IFRS. Een overzicht van ontwikkelingen sinds Enron en Norwalk." Maandblad Voor Accountancy en Bedrijfseconomie 88, no. 5 (2014): 166–75. http://dx.doi.org/10.5117/mab.88.31290.

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In dit artikel worden de ontwikkelingen binnen US GAAP beschreven sinds het Enron-schandaal en de Norwalk-overeenkomst tussen de Amerikaanse Financial Accounting Standards Board (FASB) en de International Accounting Standards Board (IASB). Deze twee gebeurtenissen, die beide rond 2002 plaatsvonden, hebben grote invloed gehad op de structuur en de inhoud van US GAAP. In dit artikel worden deze invloeden beschreven en geanalyseerd waarbij nadrukkelijk de resultaten van de door de IASB en FASB gezamenlijk opgestarte convergentieprojecten worden besproken. Tevens wordt aandacht besteed aan de toek

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ter, Hoeven Ralph. "US GAAP en convergentie met IFRS. Een overzicht van ontwikkelingen sinds Enron en Norwalk." Maandblad Voor Accountancy en Bedrijfseconomie 88, no. (5) (2014): 166–75. https://doi.org/10.5117/mab.88.31290.

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In dit artikel worden de ontwikkelingen binnen US GAAP beschreven sinds het Enron-schandaal en de Norwalk-overeenkomst tussen de Amerikaanse Financial Accounting Standards Board (FASB) en de International Accounting Standards Board (IASB). Deze twee gebeurtenissen, die beide rond 2002 plaatsvonden, hebben grote invloed gehad op de structuur en de inhoud van US GAAP. In dit artikel worden deze invloeden beschreven en geanalyseerd waarbij nadrukkelijk de resultaten van de door de IASB en FASB gezamenlijk opgestarte convergentieprojecten worden besproken. Tevens wordt aandacht besteed aan de toek

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Monson, Fred Konneh Songa, and Mohamed Sao Kawa. "A Critical Review of US GAAP And IFRS: Future Research Directions." International Journal of Management, Accounting and Economics 12, no. 4 (2025): 683–704. https://doi.org/10.5281/zenodo.15492968.

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The aim of this critical review is to evaluate the body of existing literature in order to identify key areas for future research on the convergence of United States Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS). Prior research has mostly concentrated on quantitative approaches, paying little attention to qualitative perspectives and local obstacles to IFRS adoption, especially in light of US GAAP convergence. A systematic review was carried out, examining twenty-eight articles from 2015 to 2024. Databases such as Science Direct, Go

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Gray, Dahli, and Clemense Ehoff Jr. "Lower Of Cost Or Market Inventory Valuation: IFRS Versus US GAAP." Journal of Business & Economics Research (JBER) 12, no. 1 (2013): 19. http://dx.doi.org/10.19030/jber.v12i1.8372.

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The lower of cost versus market (LCM) controversy regarding inventory cost measurement is presented. The differences between International Financial Reporting Standards (IFRS) and United States (US) Generally Accepted Accounting Principles (GAAP) are analytically compared. The link between US federal tax law and US GAAP is emphasized relative to a discussion of deferred taxes and potential US federal income tax revenue.

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Harris, Peter, and Liz Washington Arnold. "US GAAP Conversion To IFRS: A Case Study Of The Income Statement." Journal of Business Case Studies (JBCS) 8, no. 4 (2012): 409–16. http://dx.doi.org/10.19030/jbcs.v8i4.7034.

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International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as for the period ending December 31, 2014. This case study requires the student to transform a US GAAP presented Income Statement to IFRS. This case study is most suitable for an Intermediary Accounting or a Financial Analysis class at the gradu

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Solsma, Lori, and W. Mark Wilder. "Pro forma disclosure practices of firms applying IFRS." International Journal of Accounting & Information Management 23, no. 4 (2015): 383–403. http://dx.doi.org/10.1108/ijaim-12-2014-0083.

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Purpose – The purpose of this paper is empirically investigate the pro forma disclosure behavior of US-listed foreign firms applying International Financial Reporting Standards (IFRS). Design/methodology/approach – The annual earnings press releases of US-listed foreign firms on the New York Stock Exchange are analyzed to compare the effect that reporting standard (specifically IFRS) has on pro forma disclosure frequency, disclosure characteristics and benchmarking. Findings – US-listed foreign firms applying IFRS report pro forma disclosures more frequently than firms using the USA’s generall

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Rinke, Dolores. "Case Study: Differences Between US And International Financial Statements." Journal of Business Case Studies (JBCS) 7, no. 5 (2011): 101–2. http://dx.doi.org/10.19030/jbcs.v7i5.5608.

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This case examines the differences in format and terminology in financial statements between US Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Students download the financial statements of two different companies in the same industry; i.e., Nokia (reporting under IFRS) and Motorola (reporting under US GAAP). Questions related to the differences in format and terminology are addressed.

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Brouwer, Tristan, Job Huttenhuis, and Ralph ter Hoeven. "Empirical results for expected credit losses of G-SIBs during COVID-19. The proof of the pudding is in the eating." Maandblad voor Accountancy en Bedrijfseconomie 95, no. 11/12 (2021): 381–96. http://dx.doi.org/10.5117/mab.95.75980.

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This study examines the provision for credit losses and its disclosures for Global Systemically Important Banks (G-SIBs) in connection to the COVID-19 crisis. We find a profound difference in the increase of the provision for credit losses between banks that report under IFRS and US GAAP. For banks that report under US GAAP, the provision for credit losses more than doubles, while it increases by only 32 percent for banks that report under IFRS. This difference becomes even more striking when considering that the increase for IFRS-reporting banks is partly attributable to increased lending act

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Brouwer, Tristan, Job Huttenhuis, and Hoeven Ralph ter. "Empirical results for expected credit losses of G-SIBs during COVID-19. The proof of the pudding is in the eating." Maandblad voor Accountancy en Bedrijfseconomie 95, no. (11/12) (2021): 381–96. https://doi.org/10.5117/mab.95.75980.

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This study examines the provision for credit losses and its disclosures for Global Systemically Important Banks (G-SIBs) in connection to the COVID-19 crisis. We find a profound difference in the increase of the provision for credit losses between banks that report under IFRS and US GAAP. For banks that report under US GAAP, the provision for credit losses more than doubles, while it increases by only 32 percent for banks that report under IFRS. This difference becomes even more striking when considering that the increase for IFRS-reporting banks is partly attributable to increased lending act

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Penner, James, Jerry Kreuze, and Sheldon Langsam. "Long-Lived Asset Impairments in the Shipping Industry and the Impact on Financial Statement Ratios: Comparing U.S. GAAP and IFRS Standards." International Journal of Accounting and Financial Reporting 3, no. 2 (2013): 76. http://dx.doi.org/10.5296/ijafr.v3i2.4226.

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In this paper, we investigate asset impairment standards particularly as they relate to differences between United States generally accepted accounting principles (US GAAP) and international financial reporting standards (IFRS) for the impairment of long-lived assets in the shipping industry and the corresponding impact on financial statement analysis ratios. Our study provides evidence that return on assets and asset turnover ratios diverge significantly as a result of the difference between US GAAP and IFRS on asset impairments within the shipping industry. Reporting differences between US G

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Haller, Axel. "Zur Eignung der US-GAAP für Zwecke des internen Rechnungswesens." Controlling 9, no. 4 (1997): 270–77. http://dx.doi.org/10.15358/0935-0381-1997-4-270.

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Eine wachsende Anzahl deutscher Großunternehmen wenden für ihre Konzernrechnungslegung internationale Standards wie lAS oder US-GAAP an. Gleichzeitig verstärken sich die Forderungen nach einer Vereinfachung des Rechnungswesens durch die Harmonisierung der internen und externen Rechnungssysteme. Im vorliegenden Beitrag diskutiert Haller die Eignung einer Konzernrechnungslegung nach US-GAAP, diesen Forderungen Folge zu leisten, ohne die Aussagefähigkeit des Rechnungswesens als Grundlage unternehmerischer Entscheidungen zu verschlechtern.

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Harris, Peter, William Stahlin, and Moade Fawzi Shubita. "US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement." Journal of Business Case Studies (JBCS) 10, no. 1 (2013): 15–20. http://dx.doi.org/10.19030/jbcs.v10i1.8325.

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International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as for the period ending December 31, 2014. As such, it is important to introduce IFRS accounting rules in the college curriculu

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Дмитриева, И., I. Dmitrieva, О. Дятлова, and O. Dyatlova. "Russian and Foreign Experience of Application of Tax Accounting." Auditor 3, no. 11 (2017): 30–35. http://dx.doi.org/10.12737/article_5a17ca103a67d0.01090894.

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In this article the authors review basic accounting principles US GAAP and IFRS for the realization of the main objective of fi nancial reporting, namely providing information needed by users for making decisions about investments and loans. Th e main characteristics of fi nancial information in accordance with US GAAP and IFRS are outlined.

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Doni, Federica, Ross H. Taplin, and Roberto Verona. "Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements." International Journal of Business and Management 11, no. 12 (2016): 54. http://dx.doi.org/10.5539/ijbm.v11n12p54.

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<p><strong>Purpose-</strong>The main objective of this study is to provide a judgment on the comparability of financial statements prepared under IFRS and US-GAAP. We developed two research questions for evaluating comparability within Europe (IFRS) and within the US (US GAAP) and for testing whether comparability is higher or lower when the US companies are included with the European countries.</p><p><strong>Design/Methodology/Approach-</strong>The T index framework was used to summarize the level of comparability for 13 accounting items using data fr

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Vergoossen, Ruud, and A. A. R. Polman. "US GAAP en de jaarverslag- geving van Nederlandse ondernemingen." Maandblad Voor Accountancy en Bedrijfseconomie 69, no. (9) (1995): 534–44. https://doi.org/10.5117/mab.69.21664.

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Liu, Chunhui, Chun Yip Yuen, Lee J. Yao (posthumously), and Siew H. Chan. "Differences in earnings management between firms using US GAAP and IAS/IFRS." Review of Accounting and Finance 13, no. 2 (2014): 134–55. http://dx.doi.org/10.1108/raf-10-2012-0098.

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Purpose – The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves toward principles-based standards. Design/methodology/approach – Financial information for the fiscal years 1999-2004 from the annual reports of firms listed under the Prime Standard on the Germany Frankfurt Stock Exchange is analy

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S.A.Z. "International accounting—Similarities & differences—IAS, US GAAP and UK GAAP." International Journal of Accounting 33, no. 3 (1998): 402. http://dx.doi.org/10.1016/s0020-7063(98)90045-0.

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Ter Hoeven, Ralph. "Principle-based versus rule-based accounting standards." Maandblad Voor Accountancy en Bedrijfseconomie 79, no. 10 (2005): 475–85. http://dx.doi.org/10.5117/mab.79.11801.

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Als gevolg van het Enron-schandaal werd in de Verenigde Staten ferme kritiek geleverd op de rule-based structuur van US-General Accepted Accounting Principles (US-GAAP). Deze structuur zou teveel handvatten geven voor misbruik van managers en derhalve het herstel van het publieke vertrouwen in financiële markten in de weg staan. Zowel de Financial Accounting Standards Board (FASB) als de Security and Exchange Commission (SEC) hebben zich in de afgelopen periode uitgesproken over de wenselijkheid en haalbaarheid om US-GAAP te laten opschuiven naar een set van principle-based standards. In dit a

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Ter, Hoeven Ralph. "Principle-based versus rule-based accounting standards." Maandblad Voor Accountancy en Bedrijfseconomie 79, no. (10) (2005): 475–85. https://doi.org/10.5117/mab.79.11801.

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Als gevolg van het Enron-schandaal werd in de Verenigde Staten ferme kritiek geleverd op de rule-based structuur van US-General Accepted Accounting Principles (US-GAAP). Deze structuur zou teveel handvatten geven voor misbruik van managers en derhalve het herstel van het publieke vertrouwen in financiële markten in de weg staan. Zowel de Financial Accounting Standards Board (FASB) als de Security and Exchange Commission (SEC) hebben zich in de afgelopen periode uitgesproken over de wenselijkheid en haalbaarheid om US-GAAP te laten opschuiven naar een set van principle-based standards. In dit a

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Harris, Peter. "A Case Study Of The Cash Flow Statement: US GAAP Conversion To IFRS." Journal of Business Case Studies (JBCS) 12, no. 1 (2016): 1–6. http://dx.doi.org/10.19030/jbcs.v12i1.9556.

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International Reporting Standards (IFRS) has become the required framework for most of the world financial markets effective on January 1, 2011. The United States is in a transformation stage, and it has not yet been determined when the US will adopt IFRS. The introduction of IFRS accounting rules into the curriculum is valuable because it presents an alternative method of accounting which can be used to heighten students understanding of GAAP. At present, the CPA Uniform CPA exam is testing IFRS and its testing content is increasing with each current test. Additionally, the CFA exam tests IFR

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Yallapragada, RamMohan R., C. William Roe, and Alfred G. Toma. "The Prospects Of Replacing GAAP With IFRS In The United States." International Business & Economics Research Journal (IBER) 12, no. 1 (2012): 25. http://dx.doi.org/10.19030/iber.v12i1.7509.

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Historically, each country developed its own Generally Accepted Accounting Principles (GAAP) for financial accounting and reporting and there was no uniformity among the GAAPs of different countries. Comparison of financial statements issued by business firms from different countries has become difficult leading toward suboptimal capital allocation across countries in the world. Gradually, there emerged a global demand for convergence of GAAP of different countries into a single set uniform accounting standards applicable to all countries. As a result, the International Accounting Standards Co

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Wright, Gail B., Daniel Fernandez, Jeremy Burns, Ryan Hawkins, Christina Hornsby, and Sunny Patel. "Big GAAP/Little GAAP: Will The Debate Ever End?" Journal of Business & Economics Research (JBER) 10, no. 5 (2012): 291. http://dx.doi.org/10.19030/jber.v10i5.6981.

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There has been an ongoing debate for decades, especially since the inception of the Financial Accounting Standards Board (FASB), over the appropriate application of generally accepted accounting principles (GAAP) to private companies. This so-called Big GAAP vs. Little GAAP debate has now come to a crisis point. The Financial Accounting Foundation (FAF) has taken a position that is contrary to the recommendations of the Blue Ribbon Panel on Standard Setting for Private Companies (the Panel) presented in January 2011, despite having been represented on the Panel. The American Institute of Certi

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Santos, Edilene Santana, Joanília Neide Sales Cia, and Josilmar Cordenonssi Cia. "US GAAP x normas brasileiras: mensuração do impacto das diferenças de normas no lucro duplamente reportado pelas empresas brasileiras emissoras de ADRS na NYSE." RAM. Revista de Administração Mackenzie 12, no. 1 (2011): 082–111. http://dx.doi.org/10.1590/s1678-69712011000100004.

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A falta de um conjunto único de normas contábeis válido para todos os países pode conduzir a resultados conflitantes. Por exemplo, entre as emissoras brasileiras de ADRs (American Depositary Receipts) na NYSE (New York Stock Exchange), a CEMIG apresentou em 2002 um prejuízo de R$ 12 milhões conforme as normas americanas (US GAAP) e, sob as normas brasileiras, um prejuízo de R$ 1 bilhão (ou seja, 83 vezes maior). Também a CSN apresentou no mesmo ano um lucro de R$ 6 milhões conforme os US GAAP (United States Generally Accepted Accounting Principles), contra um prejuízo de R$ 218 milhões conform

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Janjani, Reza. "Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows." Journal of Financial Reporting and Accounting 13, no. 1 (2015): 39–65. http://dx.doi.org/10.1108/jfra-06-2013-0047.

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Purpose – The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in predicting future cash flows. Design/methodology/approach – The sample comprises 240 firms (1,200 firm-years) during the period from 2004 to 2008 for which operating cash flows and other variables are available. Cross-sectional and panel data regression models are used in testing the hypotheses. Findings – This study finds that operating cash flows based on Iran-GAAP are no more effective in predicting future ca

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Khichi, Mahendra K. "INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) VS. US GAAP: A GLOBAL PERSPECTIVE." International Journal of Global Research Innovations & Technology 02, no. 03 (2024): 139–48. http://dx.doi.org/10.62823/ijgrit/02.03.6914.

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In light of the growing tendency of firms extending their operations into international markets, the adoption of worldwide accounting standards has become more urgent. The direction of attempts to bring international accounting standards closer to parity with US GAAP has been drastically changed as a result of two recent opinions issued by the SEC with a considerable impact. This article discusses the consequences that the SEC's decision to allow international enterprises to use IFRS in financial reporting, separate from reconciliation to US GAAP, has had on investors, multinational corporatio

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DOWDELL, THOMAS D., BONNIE K. KLAMM, and ROXANNE M. SPINDLE. "Predicting cash flows related to defined benefit plan contributions." Journal of Pension Economics and Finance 9, no. 4 (2010): 505–32. http://dx.doi.org/10.1017/s1474747209990333.

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AbstractFuture contributions to defined benefit pension plans are a significant cash flow item that can be difficult to estimate. Funding ratios – pension assets relative to pension liabilities – have long been considered important for estimating cash flows needed for current and future pension contributions (Ballester et al., 1998). However, US GAAP or IFRS funding ratios that companies report in their financial statements may differ from funding ratios used by pension regulators. These regulatory funding ratios may be more useful for predicting future contributions.We investigate whether US

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Τούντας, Κανέλλος, Νικόλαος Ηρειώτης та Πέτρος Καλαντώνης. "Οι Διαφορές Mεταξύ των US GAAP και των IFRS κατά τα έτη της Οικονομικής Κρίσης σε Βασικά Εννοιολογικά Μεγέθη Καθώς Επίσης και στις Καταστάσεις Ταμιακών Ροών". Εκπαίδευση, Δια Βίου Μάθηση, Έρευνα και Τεχνολογική Ανάπτυξη, Καινοτομία και Οικονομία 1 (11 травня 2017): 433. http://dx.doi.org/10.12681/elrie.807.

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<p>US GAAP είναι οι γενικά αποδεκτές λογιστικές αρχές που έχουν εγκριθεί και υιοθετηθεί από την Αμερικανική Επιτροπή Κεφαλαιαγοράς (SEC) ενώ τα Διεθνή Πρότυπα Χρηματοοικονομικής Πληροφόρησης ( ΔΠΧΠ ) – IFRS έχουν σχεδιαστεί ως κοινή παγκόσμια γλώσσα για επαγγελματικές υποθέσεις. Η διάθεση των επιχειρήσεων να αναπτυχθούν και σε ξένες αγορές δημιουργεί την ανάγκη για θέσπιση ενιαίων κανόνων λογιστικής. Έτσι γίνεται επιτακτική η ανάγκη να συγκλίνουν τα IFRS και τα US GAAP. Περίπου 127 χώρες έχουν υιοθετήσει τα IFRS, σύμφωνα με τους Warren , Reeve και Duchac (2014) και θα ανέλθουν σε 150 σύμ

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Parrino, Richard J. "Bringing order to non-GAAP financial measures: SEC sues to enforce “equal-or-greater-prominence” requirement." Journal of Investment Compliance 20, no. 4 (2019): 51–57. http://dx.doi.org/10.1108/joic-08-2019-0052.

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Purpose This article examines the first action by the US Securities and Exchange Commission to enforce the “equal-or-greater-prominence” requirement of its rules governing the presentation by SEC-reporting companies, in their SEC filings and earnings releases, of financial measures not prepared in accordance with generally accepted accounting principles (GAAP). Design/methodology/approach This article provides an in-depth analysis of the equal-or-greater-prominence rule and the SEC’s enforcement posture in the context of the SEC’s concern that some companies present non-GAAP financial measures

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Guan, Yuyan, Ole-Kristian Hopeb, and Tony Kang. "Does Similarity of Local GAAP to US GAAP Explain Analysts' Forecast Accuracy?" Journal of Contemporary Accounting & Economics 2, no. 2 (2006): 151–69. http://dx.doi.org/10.1016/s1815-5669(10)70020-5.

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Costa, Fábio Moraes da, and Alexsandro Broedel Lopes. "Ajustes aos US-GAAPS: estudo empírico sobre sua relevância para empresas brasileiras com ADRs negociados na bolsa de Nova Iorque." Revista Contabilidade & Finanças 18, spe (2007): 45–57. http://dx.doi.org/10.1590/s1519-70772007000300005.

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A relevância das informações disponibilizadas ao mercado por empresas brasileiras com American Depositary Recepts (ADRs) negociados na Bolsa de Nova Iorque foi avaliada neste trabalho. Essas empresas devem atender à exigência da Securities and Exchange Commission e elaborar suas demonstrações contábeis de acordo com os United States Generally Accepted Accounting Principles (US-GAAP) até 30 de junho, anualmente. Diante desse fato, dois conjuntos de informações estão disponíveis, promovendo a base de dados para o estudo da relevância das variáveis lucro líquido e patrimônio líquido para o períod

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JAWARNEH, Saleh. "THE DIFFERENCE BETWEEN IFRS AND US GAAP IN FINANCIAL STATEMENT PRESENTATION." ANNALS OF THE UNIVERSITY OF ORADEA. ECONOMIC SCIENCES 30, no. 2 (2021): 309–17. http://dx.doi.org/10.47535/1991auoes30(2)032.

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This paper meticulously studies the main differences between US GAAP and IFRS when it comes to the presentation of financial statements focusing on the balance sheet and income statement more than the cash flow statement. A real-life case study (of a company called Hydro) approach was applied to see the effect of using on the system over the other by numbers, and how far applying one system affect the result of each financial statement, the case study shows a practical conversion of US GAAP results to IFRS and how each system lists the financial statements next to each other. There are multipl

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Marsh, Treba, and Mary Fischer. "Accounting For Agricultural Products: US Versus IFRS GAAP." Journal of Business & Economics Research (JBER) 11, no. 2 (2013): 79. http://dx.doi.org/10.19030/jber.v11i2.7620.

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Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS), this guidance would be replaced with International Accounting Standard (IAS) 41 Agriculture. This study identifies systematic differences between the US and International accounting and reporting for agricultural assets and products. The study also finds that international and US agricultural accounting recognition and reporting guidance res

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Senteney, David L., Grace H. Gao, and Mohammad S. Bazaz. "Impact of ADR Forms 20-F reconciliation on trading volume." International Journal of Accounting and Information Management 23, no. 3 (2015): 253–70. http://dx.doi.org/10.1108/ijaim-03-2014-0014.

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Purpose – This paper aims to investigate the impact of the filing of Form 20-F to the Securities and Exchange Commission (SEC) on short-term trading volume and return by those foreign firms which list their securities in the US Stock Exchanges. Design/methodology/approach – The authors collected 402 American depository receipt (ADR) firms from 38 different countries that listed their securities in the US Stock Exchanges over a 10-year period of 2000-2009. A regression model was used to examine such impact, including the post year 2007 SEC elimination of reconciliation. Findings – This paper fo

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El-Gazzar, Samir M., and Philip M. Finn. "Restatements and accounting quality: a comparison between IFRS and US-GAAP." Journal of Financial Reporting and Accounting 15, no. 1 (2017): 39–58. http://dx.doi.org/10.1108/jfra-10-2015-0090.

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Purpose This paper aims to examine whether sanctioning adoption of IFRS for US firms would produce accounting information of the same quality as those produced under US Generally Accepted Accounting Principles (GAAP). This is a timely research since the Securities and Exchange Commission (SEC; 2014) has asked for further review. Design/methodology/approach This study uses restatements of financial statements made by a sample of foreign firms listed on US stock exchanges using International Financial Reporting Standards (IFRS) in comparison to a control sample of US firms using US GAAP during t

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