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- Title
THE LANGUAGE OF ACCOUNTING: PRACTICE DIFFERENCES IN THE U.S. AND AROUND THE GLOBE.
- Authors
CHEVIS, GIA
- Abstract
The article looks at the differences in the practice of accounting between the U.S. generally accepted accounting principle (GAAP) and the International Financial Reporting Standards (IFRS). Particular focus is given to their differences in terms of contingencies and depreciation. It explores the changes and evolution of standards over time as well as discusses the significance of determining the major differences between IFRS and U.S. GAAP.
- Subjects
UNITED States; ACCOUNTING standards; INTERNATIONAL Financial Reporting Standards; ACCOUNTING methods; ACCOUNTING for contingencies; DEPRECIATION
- Publication
Baylor Business Review, 2014, Vol 32, Issue 2, p18
- ISSN
0739-1072
- Publication type
Article