COMPARATIVE STUDY REGARDING THE MAIN DIFFERENCES BETWEEN US GAAP AND IFRS

COMPARATIVE STUDY REGARDING THE MAIN DIFFERENCES BETWEEN US GAAP AND IFRS

Internationally, there are two organizations which play a significant role in the field of financial reporting regulatory bodies. These are the Financial Standard Accounting Board (FASB) and the International Accounting Standards Board (IASB). These bodies have admitted that, in order for internatio...

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Bibliographic Details
Main Authors: Elena HLACIUC, Veronica GROSU, Marian SOCOLIUC, Geanina MACIUCA
Format: Article
Language:English
Published: Editura Univeristatii "Stefan cel Mare" din Suceava 2014-12-01
Series:USV Annals of Economics and Public Administration
Subjects:
convergence
US GAAP
IFRS
Online Access:http://annals.seap.usv.ro/index.php/annals/article/view/707

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