- Tytuł:
- Financial reporting in the USA: use of the IFRS
- Autorzy:
- Brabec, Zdeněk
- Powiązania:
- https://bibliotekanauki.pl/articles/951028.pdf
- Data publikacji:
- 2013
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
financial accounting
financial statements
IFRS
U.S. GAAP - Opis:
- The United States of America can be considered an economic superpower with the biggest and most important capital market in the whole world. To enable the efficient functioning of this market, as well as to ensure investor protection, the companies whose securities are traded on the US capital market are obliged to prepare their financial statements according to a single set of understandable and enforceable global accounting standards. This article focuses on financial reporting required for listed companies in the USA. Firstly, the development of financial reporting is mentioned and then the convergence between IFRS and U.S. GAAP is briefly described. After that, the use of IFRS in the USA and the possible implications for the US capital market are analysed.
- Źródło:
-
Financial Sciences. Nauki o Finansach; 2013, 2 (15); 23-36
2080-5993
2449-9811 - Pojawia się w:
- Financial Sciences. Nauki o Finansach
- Dostawca treści:
- Biblioteka Nauki
Artykuł