| Autor: Anna Surowiec, Marta Kołodziej-Hajdo | 647 |
Strony: 647-656
pełen tekst
LONG-LIVED ASSETS AND INTANGIBLE ASSETS IN IFRS AND US GAAP
Summary
The convergence of financial reporting and accounting standards is a valuable process that improves the ability to compare financial statements on a global basis. There are still many differences between IFRS and US GAAP accounting and reporting practices. The paper presents main differences and similarities of both accounting models concerning long-lived assets and intangible assets.
pełen tekstLONG-LIVED ASSETS AND INTANGIBLE ASSETS IN IFRS AND US GAAP
Summary
The convergence of financial reporting and accounting standards is a valuable process that improves the ability to compare financial statements on a global basis. There are still many differences between IFRS and US GAAP accounting and reporting practices. The paper presents main differences and similarities of both accounting models concerning long-lived assets and intangible assets.