IFRS and GAAP

Felix I. Lessambo ()
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Felix I. Lessambo: Fordham University

Chapter Chapter 22 in Financial Statements, 2022, pp 333-361 from Springer

Abstract: Abstract Foreign public firms are now permitted to file using the International Financial Reporting Standards (IFRS) without reconciliation to US GAAP as previously required. IFRS Standards provides a high quality, internationally recognized set of accounting standards that bring transparency, accountability and efficiency to financial markets around the world.

Keywords: Principle-based; Rule-based; IAS (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-15663-2_22

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DOI: 10.1007/978-3-031-15663-2_22

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