Article
Comparisons on selected ratios between IFRS and US GAAP companies
Journal of Financial Reporting and Accounting
(2010)
Abstract
The purpose of this paper is to provide evidence of the effect of the differences related to reporting inventory, property plant and equipment, intangible assets, and development costs between International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP) companies.
Disciplines
Publication Date
July 6, 2010
DOI
10.1108/19852511011055925
Citation Information
Da‐Hsien Bao, Jooh Lee and George Romeo. "Comparisons on selected ratios between IFRS and US GAAP companies" Journal of Financial Reporting and Accounting Vol. 8 Iss. 1 (2010) p. 22 - 34 Available at: http://works.bepress.com/jooh-lee/17/