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Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
Financial reporting standards IFRS IRS LIFO Tax administration TIGTA US GAAP
2016/1/27
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including ...
On Understanding the Effects of GAAP Reserve Assumptions.
Major changes proposed to GAAP for revenue recognition
GAAP revenue recognition Financial Accounting Standards
2010/10/18
The paper describes why the Boards chose to focus on the change in an entity’s net position in a contract, i.e., an increase in contract asset or decrease in contract liability, as the determinant of ...
Pro forma versus GAAP reporting: an examination of differences in investor perceptions
Pro forma GAAP Investor perceptions accounting qualities novice investors
2010/10/18
Results indicate that both professional and non-professional investors perceive pro forma
earnings reports as less useful than GAAP reports. This finding contradicts previous research
based on stock...
True and Fair View in the Czech Republic: IFRS or Czech GAAP?
Financial Reporting European Union IFRS Czech GAAP
2010/10/20
The globalization and the expansion of markets, as well as the general progress in the technologies available have brought new problems to the compilation of financial reports and to the ascertainment...