Essays about: "the gap between IFRS and US GAAP"

Found 2 essays containing the words the gap between IFRS and US GAAP.

1. 1. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

   University essay from Högskolan Dalarna/Företagsekonomi

   Author : Abraham Monah; Osedebamen Okojie; [2018]
   Keywords : IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

   Abstract : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. READ MORE

3. 2. Accounting for Oil and Gas : The effect of the gap between US GAAP and IFRS on Norwegian companies

   University essay from Handelshögskolan vid Umeå universitet (USBE)

   Author : Endale Adere; [2011]
   Keywords : Accounting for oil and gas; IFRS 6; the gap between IFRS and US GAAP; Norwegian oil and gas companies;

   Abstract : Abstract Background Oil and gas is a main source of revenue for many countries. Norway is one of them. Several companies operate in these countries. The companies demand accounting to communicate to their stakeholders. READ MORE