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Více informací o knize Service Sector and Accounting Research

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• Anotace
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Anotace knihy

Scholarly Essay from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 100, Argosy University, course: B7640 Accounting in a Global Financial Community, language: English, abstract: United States Generally Accepted Accounting Principles (U.S. GAAP) is compared to Japanese (GAAP) for unique characteristics in financial reporting. Godwin, Goldberg, & Douthett (1998) mentioned that Non-U.S. companies listed on a primary U.S. exchange may choose to provide their U.S. shareholders with financial statements prepared according to their domestic (non-U.S.) GAAP or with U.S.-GAAP statements. In addition, differences between U.S. GAAP and Japanese GAAP include the impairment of assets, the scope of subsidiaries, and retirement benefits. Currently, Wendy s uses Non-GAAP accounting practices to supplement understanding of financial data for investors. This consists of Earnings Before Interest Taxes and Amortization (EBITA). There is a need for comparisons and transition in regards to change accounting standards in different countries. Presently, IAS provides uniformity in financial reporting and is being used by numerous countries. Currently, some countries are switching from domestic GAAP to IAS or IFRS. The transition may be easy with the use of software that allows for comparisons and options for convergence to new accounting standards. IFRS track, Microsoft Dynamics GP, and XBRL are computer software that allows for transition and convergence.

Parametry knihy

Zařazení knihy Knihy v angličtině Economics, finance, business & management Business & management

• Plný název: Service Sector and Accounting Research
• Autor: Gaberella Green
• Jazyk: Angličtina
• Vazba: Brožovaná
• Počet stran: 12
• EAN: 9783656669074
• ISBN: 3656669074
• ID: 02783151
• Nakladatelství: Grin Publishing
• Hmotnost: 50 g
• Rozměry: 178 × 253 × 5 mm
• Datum vydání: 26. June 2014

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