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Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World Cover

Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World

Studia Universitatis „Vasile Goldis” Arad – Economics Series
Volume 31 (2021): Issue 3 (September 2021)
By: Lyudmyla Shkulipa  
Open Access
|Jul 2021

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DOI: https://doi.org/10.2478/sues-2021-0015 | Journal eISSN: 2285-3065 | Journal ISSN: 1584-2339
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Language: English
Page range: 75 - 103
Submitted on: Feb 1, 2021
Accepted on: May 1, 2021
Published on: Jul 23, 2021
Published by: Vasile Goldis Western University of Arad
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
IFRS,
GAAP,
US,
financial reporting,
national accounting rules,
comparative analysis,
EU,
standards
Related subjects:
Business and economics,
Political economics,
Economic policy,
Business management,
Financial reporting, group accounting, accounting and balancing,
Marketing, sales, customer relations,
Industries,
Banks, financial service provider, insurers

© 2021 Lyudmyla Shkulipa, published by Vasile Goldis Western University of Arad
This work is licensed under the Creative Commons Attribution 4.0 License.

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