Non-US Firm's Accounting Standard Choices
- Topics:
- GAAP
- Tags:
- Accounting,
- Finance,
- Financial,
- Financial Accounting,
- Financial Services,
- International Accounting Standard,
- Operational Accounting,
- Reed Elsevier Inc.
- Source:
- Reed Elsevier
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Overview: This study investigates the factors associated with non-US firms voluntarily reporting financial information prepared in accordance with International Accounting Standards (IAS) or United States (US) Generally Accepted Accounting Principles (US-GAAP). Documenting the factors associated with non-US firm's disclosures of IAS or US- GAAP financial information is important in that many equity market regulators are now allowing, or considering allowing, registrants to report under alternative sets of accounting standards.
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Format: PDF | Size: 141KB | Date: Jan 2002 | Pages: 25
