Journal articles on the topic 'US GAAP'
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Vergoossen, Ruud, and Frans Van Der Wel. "Wereldstandaard financiële verslaggeving: IFRS of US GAAP?" Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 12 (December 1, 2002): 565–73. http://dx.doi.org/10.5117/mab.76.13793.
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 (February 15, 2012): 283. http://dx.doi.org/10.19030/iber.v11i3.6860.
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.
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.
Langendijk, Henk, and Bart Van Praag. "De externe verslaggeving van Enron." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 6 (June 1, 2002): 253–62. http://dx.doi.org/10.5117/mab.76.17494.
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 (December 16, 2021): 95–114. http://dx.doi.org/10.1108/ijaim-06-2021-0126.
Bakker, R. W., and Ruud Vergoossen. "US GAAP en de jaarrekening van Nederlandse ondernemingen." Maandblad Voor Accountancy en Bedrijfseconomie 78, no. 11 (November 1, 2004): 489–96. http://dx.doi.org/10.5117/mab.78.12777.
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.
Knoops, Chris. "Bijzondere waardeverminderingen: mogelijkheden tot resultaatsturing?" Maandblad Voor Accountancy en Bedrijfseconomie 78, no. 1 (January 1, 2004): 1–4. http://dx.doi.org/10.5117/mab.78.10807.
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 (December 2018): 1850022. http://dx.doi.org/10.1142/s0219091518500224.
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 (February 21, 2013): 133–40. http://dx.doi.org/10.19030/jbcs.v9i2.7699.
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 (May 13, 2014): 166–75. http://dx.doi.org/10.5117/mab.88.31290.
Rinke, Dolores. "Case Study: Differences Between US And International Financial Statements." Journal of Business Case Studies (JBCS) 7, no. 5 (August 10, 2011): 101–2. http://dx.doi.org/10.19030/jbcs.v7i5.5608.
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 (December 31, 2013): 19. http://dx.doi.org/10.19030/jber.v12i1.8372.
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 (June 27, 2012): 409–16. http://dx.doi.org/10.19030/jbcs.v8i4.7034.
Solsma, Lori, and W. Mark Wilder. "Pro forma disclosure practices of firms applying IFRS." International Journal of Accounting & Information Management 23, no. 4 (October 5, 2015): 383–403. http://dx.doi.org/10.1108/ijaim-12-2014-0083.
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 (December 16, 2021): 381–96. http://dx.doi.org/10.5117/mab.95.75980.
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 (November 20, 2016): 54. http://dx.doi.org/10.5539/ijbm.v11n12p54.
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 (October 11, 2013): 76. http://dx.doi.org/10.5296/ijafr.v3i2.4226.
S.A.Z. "International accounting—Similarities & differences—IAS, US GAAP and UK GAAP." International Journal of Accounting 33, no. 3 (January 1998): 402. http://dx.doi.org/10.1016/s0020-7063(98)90045-0.
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 (December 31, 2013): 15–20. http://dx.doi.org/10.19030/jbcs.v10i1.8325.
Дмитриева, И., I. Dmitrieva, О. Дятлова, and O. Dyatlova. "Russian and Foreign Experience of Application of Tax Accounting." Auditor 3, no. 11 (December 7, 2017): 30–35. http://dx.doi.org/10.12737/article_5a17ca103a67d0.01090894.
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 (May 6, 2014): 134–55. http://dx.doi.org/10.1108/raf-10-2012-0098.
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 (April 30, 2012): 291. http://dx.doi.org/10.19030/jber.v10i5.6981.
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 (July 6, 2015): 39–65. http://dx.doi.org/10.1108/jfra-06-2013-0047.
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 (December 2006): 151–69. http://dx.doi.org/10.1016/s1815-5669(10)70020-5.
Ter Hoeven, Ralph. "Principle-based versus rule-based accounting standards." Maandblad Voor Accountancy en Bedrijfseconomie 79, no. 10 (October 1, 2005): 475–85. http://dx.doi.org/10.5117/mab.79.11801.
Harris, Peter. "A Case Study Of The Cash Flow Statement: US GAAP Conversion To IFRS." Journal of Business Case Studies (JBCS) 12, no. 1 (January 14, 2016): 1–6. http://dx.doi.org/10.19030/jbcs.v12i1.9556.
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 (February 2011): 082–111. http://dx.doi.org/10.1590/s1678-69712011000100004.
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 (December 22, 2012): 25. http://dx.doi.org/10.19030/iber.v12i1.7509.
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 (February 15, 2010): 505–32. http://dx.doi.org/10.1017/s1474747209990333.
Marsh, Treba, and Mary Fischer. "Accounting For Agricultural Products: US Versus IFRS GAAP." Journal of Business & Economics Research (JBER) 11, no. 2 (January 31, 2013): 79. http://dx.doi.org/10.19030/jber.v11i2.7620.
Sanko, Hanna, and Artem V. Koldovskyi. "Comparative analysis of IFRS and US GAAP." Financial Markets, Institutions and Risks 1, no. 1 (2017): 14–22. http://dx.doi.org/10.21272/fmir.1(1).14-21.2017.
Τούντας, Κανέλλος, Νικόλαος Ηρειώτης, and 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 (May 11, 2017): 433. http://dx.doi.org/10.12681/elrie.807.
JAWARNEH, Saleh. "THE DIFFERENCE BETWEEN IFRS AND US GAAP IN FINANCIAL STATEMENT PRESENTATION." ANNALS OF THE UNIVERSITY OF ORADEA. ECONOMIC SCIENCES 30, no. 2 (December 2021): 309–17. http://dx.doi.org/10.47535/1991auoes30(2)032.
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 (November 4, 2019): 51–57. http://dx.doi.org/10.1108/joic-08-2019-0052.
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 (June 2007): 45–57. http://dx.doi.org/10.1590/s1519-70772007000300005.
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 (August 3, 2015): 253–70. http://dx.doi.org/10.1108/ijaim-03-2014-0014.
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 (April 10, 2017): 39–58. http://dx.doi.org/10.1108/jfra-10-2015-0090.
Saastamoinen, Jani, Arsen Djatej, Kati Pajunen, and M. David Gorton. "Practitioner views of goodwill accounting under US GAAP." Journal of Applied Accounting Research 21, no. 4 (July 1, 2020): 783–98. http://dx.doi.org/10.1108/jaar-04-2019-0074.
Hussein Juma’h, Ahmad. "The materiality concept : implications for managers and investors." Revista Finanzas y Política Económica 6, no. 1 (January 1, 2014): 159–68. http://dx.doi.org/10.14718/revfinanzpolitecon.v6.n1.2014.20.
Weißenberger, Barbara E., Anne B. Stahl, and Sven Vorstius. "Changing from German GAAP to IFRS or US GAAP: A Survey of German Companies." Accounting in Europe 1, no. 1 (September 2004): 169–89. http://dx.doi.org/10.1080/0963818042000262748.
Pratama, Habib Arizal, and Abdul Kadir Usri. "METODE PENGUKURAN PROPERTI INVESTASI BERDASARKAN PSAK NOMOR 13 (ADOPSI IAS 40) VS US GAAP." El Muhasaba: Jurnal Akuntansi 6, no. 1 (December 30, 2016): 82. http://dx.doi.org/10.18860/em.v6i1.3893.
Coenenberg, Adolf G., and Wolfgang Schultze. "Funktionale Währungsumrechnung nach DRS, IFRS und US-GAAP." WiSt - Wirtschaftswissenschaftliches Studium 35, no. 12 (2006): 646–51. http://dx.doi.org/10.15358/0340-1650-2006-12-646.
Schreiber, Susanne. "Deferred Charges in der Rechnungslegung gemäß US-GAAP." WiSt - Wirtschaftswissenschaftliches Studium 36, no. 3 (2007): 137–42. http://dx.doi.org/10.15358/0340-1650-2007-3-137.
Gračanin, Šaban, Edin Kalač, and Vladimir Stančić. "Convergence of IFRS and US GAAP – New Model." Economic Research-Ekonomska Istraživanja 26, sup2 (January 2013): 321–34. http://dx.doi.org/10.1080/1331677x.2013.11517681.
Stahl, Anne B. "Wechsel vom HGB auf IAS oder US-GAAP." Controlling und Management 46, no. 1 (February 2002): 33–36. http://dx.doi.org/10.1007/bf03254055.
Schneider, Douglas K., Gordon S. May, and David R. Shaffer. "On The Credibility Of GAAP: Do Preparers, Auditors, And Users See Eye To Eye?" Journal of Applied Business Research (JABR) 10, no. 4 (September 22, 2011): 77. http://dx.doi.org/10.19030/jabr.v10i4.5910.
Ricketts, Robert C., Mark E. Riley, and Rebecca Toppe Shortridge. "Information content of IFRS versus GAAP financial statements." Journal of Financial Reporting and Accounting 16, no. 1 (March 12, 2018): 120–37. http://dx.doi.org/10.1108/jfra-08-2016-0067.
Abdallah, Wagdy. "The Conversion From US-GAAP To IFRS And Transfer Pricing: Irreconcilable Differences." Journal of Applied Business Research (JABR) 33, no. 1 (December 27, 2016): 17–26. http://dx.doi.org/10.19030/jabr.v33i1.9864.