The European-US "GAAP Gap": IFRS to US GAAP Form 20-F Reconciliations Article

Henry, Elaine, Lin, Stephen, Yang, Ya-wen. (2009). The European-US "GAAP Gap": IFRS to US GAAP Form 20-F Reconciliations . ACCOUNTING HORIZONS, 23(2), 121-150. 10.2308/acch.2009.23.2.121

keywords

  • 20-F reconciliations
  • Business & Economics
  • Business, Finance
  • IFRS
  • Social Sciences
  • VALUE-RELEVANCE LITERATURE
  • accounting standards
  • convergence

Digital Object Identifier (DOI)

publisher

  • AMER ACCOUNTING ASSOC

start page

  • 121

end page

  • 150

volume

  • 23

issue

  • 2