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List of Differences Between US GAAP and IFRS

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4 Responses

  1. Nathan Wagner says:

    Take a look at http://www.ifrsaccounting.com/ifrs-gaap.html which seems to be what you’re looking for.

  2. David Zaring says:

    You know, I was just wondering about this. Kevin Young has done it for the beginning and the end of Basel. But I don’t think Mattli and Buthe or anyone else has done it in IFRS … not that I’d know for sure.

  3. Martina says:

    With the successful completion of the IASCs standards, IFRS and US GAAP were placed as the two pre-eminent world financial reporting frameworks. For years, however, US GAAP was accepted widely as the international set of standards to ensure high quality financial statements. Especially in the US, but also elsewhere, the introduction of IFRS has lead to a discussion on the quality of both regimes. However, relatively little research has been devoted to the subject. In this study, we address that void and further compare the quality of the two standard regimes using a sample of German New Market firms. Financial statement quality is measured applying multiple earnings attributes traditionally used in accounting research. Consistently throughout our measures, we find that the quality of US GAAP prepared financial statements and IFRS information is overall very comparable. Only with regard to predictive ability of accounting information do we find US GAAP superiority.

    —————–

    Martina

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  4. Martina says:

    With the successful completion of the IASCs standards, IFRS and US GAAP were placed as the two pre-eminent world financial reporting frameworks. For years, however, US GAAP was accepted widely as the international set of standards to ensure high quality financial statements. Especially in the US, but also elsewhere, the introduction of IFRS has lead to a discussion on the quality of both regimes. However, relatively little research has been devoted to the subject. In this study, we address that void and further compare the quality of the two standard regimes using a sample of German New Market firms. Financial statement quality is measured applying multiple earnings attributes traditionally used in accounting research. Consistently throughout our measures, we find that the quality of US GAAP prepared financial statements and IFRS information is overall very comparable. Only with regard to predictive ability of accounting information do we find US GAAP superiority.

    —————–

    Martina

    iowa drug rehab

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