General approach to the IFRS and US GAAP convergence

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F11%3A00179154" target="_blank" >RIV/62156489:43110/11:00179154 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

General approach to the IFRS and US GAAP convergence

Popis výsledku v původním jazyce

Convergence is designed to bring U.S. GAAP and IFRS closer together. The main focus is on having similar general principles, and the overall objective is to create a sound foundation for future accounting standards that are principles-based, internally consistent and internationally converged. Therefore the IASB and the US FASB (the boards) are undertaking the convergence project jointly. The most significant difference between the US GAAP and IFRSs is in the area of the general approach. The IFRSs arebased on basic accounting principles with limited application guidance, the US GAAPs are based especially on rules with specific application guidance. The main objective of this work is to assist in the development of an improved common conceptual framework that provides a sound foundation for developing future accounting standards. The work is based on information on the Conceptual Framework project. The Conceptual Framework project as a part of Convergence project aids to make consiste

Název v anglickém jazyce

General approach to the IFRS and US GAAP convergence

Popis výsledku anglicky

Convergence is designed to bring U.S. GAAP and IFRS closer together. The main focus is on having similar general principles, and the overall objective is to create a sound foundation for future accounting standards that are principles-based, internally consistent and internationally converged. Therefore the IASB and the US FASB (the boards) are undertaking the convergence project jointly. The most significant difference between the US GAAP and IFRSs is in the area of the general approach. The IFRSs arebased on basic accounting principles with limited application guidance, the US GAAPs are based especially on rules with specific application guidance. The main objective of this work is to assist in the development of an improved common conceptual framework that provides a sound foundation for developing future accounting standards. The work is based on information on the Conceptual Framework project. The Conceptual Framework project as a part of Convergence project aids to make consiste

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: Konvergence systémů US GAAP a IAS/IFRS pro vznik jediného systému finančního výkaznictví s ohledem na úpravu metodických postupů finančních analýz</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2011

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

LIX

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

27-36

Kód UT WoS článku

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EID výsledku v databázi Scopus

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