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US GAAP vs. IFRS – A COMPARISON OF REMAINING DIFFERENCES

Eva Mihelčić

Puni tekst: engleski, pdf (234 KB) str. 86-103 preuzimanja: 1.436* citiraj
APA 6th Edition
Mihelčić, E. (2008). US GAAP vs. IFRS – A COMPARISON OF REMAINING DIFFERENCES. Economic research - Ekonomska istraživanja, 21 (1), 86-103. Preuzeto s https://hrcak.srce.hr/21458
MLA 8th Edition
Mihelčić, Eva. "US GAAP vs. IFRS – A COMPARISON OF REMAINING DIFFERENCES." Economic research - Ekonomska istraživanja, vol. 21, br. 1, 2008, str. 86-103. https://hrcak.srce.hr/21458. Citirano 02.12.2020.
Chicago 17th Edition
Mihelčić, Eva. "US GAAP vs. IFRS – A COMPARISON OF REMAINING DIFFERENCES." Economic research - Ekonomska istraživanja 21, br. 1 (2008): 86-103. https://hrcak.srce.hr/21458
Harvard
Mihelčić, E. (2008). 'US GAAP vs. IFRS – A COMPARISON OF REMAINING DIFFERENCES', Economic research - Ekonomska istraživanja, 21(1), str. 86-103. Preuzeto s: https://hrcak.srce.hr/21458 (Datum pristupa: 02.12.2020.)
Vancouver
Mihelčić E. US GAAP vs. IFRS – A COMPARISON OF REMAINING DIFFERENCES. Economic research - Ekonomska istraživanja [Internet]. 2008 [pristupljeno 02.12.2020.];21(1):86-103. Dostupno na: https://hrcak.srce.hr/21458
IEEE
E. Mihelčić, "US GAAP vs. IFRS – A COMPARISON OF REMAINING DIFFERENCES", Economic research - Ekonomska istraživanja, vol.21, br. 1, str. 86-103, 2008. [Online]. Dostupno na: https://hrcak.srce.hr/21458. [Citirano: 02.12.2020.]

Sažetak
In spite of the on-going harmonization process, there are still some differences between US GAAP and IFRS. Currently, companies listed on the New York Stock Exchange, which are reporting according to IFRS, must still prepare the reconciliation to US GAAP, to show the financial statements compliant with US GAAP as well. This article presents an overview of the remaining major differences between US GAAP and IFRS, descriptive as well as table-wise. First, the standards compared are shortly introduced. This is followed by a presentation of details in the separate balance sheet categories, from property, plant and equipment, intangible assets, financial assets and liabilities, investment property, inventory, equity, debt, long-term provisions, employee benefits, deferred taxes and revenue recognition. For conclusion, a matrix of differences in the stated categories is prepared, enabling an easy reconciliation for financial statement users and preparers.

Ključne riječi
accounting standards; US GAAP; IFRS; harmonization; measurement; property; plant and equipment; intangible assets; financial assets; inventory; debt; provisions; employee benefits; deferred taxes; revenue recognition

Hrčak ID: 21458

URI
https://hrcak.srce.hr/21458

Posjeta: 2.319 *