Segment disclosure quality and relevance under IFRS Vs. U.S. GAAP
نویسندگان
چکیده
منابع مشابه
Iranian GAAP and IFRS: The history and current status of IAS/IFRS convergence process in Iran
This study attempts to compare and highlight the major differences between International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) with National Accounting Standards (NAS) in one of the developing nations, Iran. Over the past two decades, the Iranian accounting standards setter, Audit Organization, has decided to eliminate the differences between IFRS and...
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We explore how the internal use of non-GAAP performance metrics in compensation contracting relates to the disclosure of non-GAAP earnings to external stakeholders. Ex ante, it is unclear why information useful in contracting would be informative for valuation purposes unless a firm’s compensation and financial disclosure processes are related. We explore this relation using a large hand-collec...
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The FASB Codification project, announced in 2004, aimed to simplify user access to authoritative GAAP and to create a searchable retrieval system. It entered the verification phase on January 15, 2008 and was completed on July 1, 2009, becoming the single source of authoritative non-governmental U.S. GAAP. Throughout the project authors were charged with changing as few words as possible. Our i...
متن کاملThe GAAP in quality measurement and reporting.
CATALYZED BY EVIDENCE OF POOR-QUALITY CARE AND remarkable variations in processes and outcomes, the interest in quality measurement has increased exponentially. Manifestations of this interest include widespread promulgation of quality measures, an increase in public reporting of these measures, and early experiments in paying for quality. Now that quality of care is being measured rather than ...
متن کاملiranian gaap and ifrs: the history and current status of ias/ifrs convergence process in iran
this study attempts to compare and highlight the major differences between international accounting standards (ias) and international financial reporting standards (ifrs) with national accounting standards (nas) in one of the developing nations, iran. over the past two decades, the iranian accounting standards setter, audit organization, has decided to eliminate the differences between ifrs and...
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ژورنال
عنوان ژورنال: International Journal of Accounting and Business Finance
سال: 2020
ISSN: 2448-9875,2448-9867
DOI: 10.4038/ijabf.v6i1.52