Principles versus Rules and Revenue Recognition Differences Exacerbating U.S. GAAP and IFRS Convergence

Abstract

This paper discusses some of the underlying reasons why the United States has not converged with the International Financial Reporting Standards which are used by over 120 countries world-wide. The focus is primarily on the... [ view full abstract ]

Authors

  1. Regan Garey (Lock Haven University)

Topic Area

Topics: Accounting - click here when done

Session

AC2 » Accounting Regulatory Issue (09:45 - Friday, 6th October, West B)

Paper

SEINFORMS_2017_RGarey.pdf

Presentation Files

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