The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS
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Publisher
Springer Science and Business Media LLC
Link
https://link.springer.com/content/pdf/10.1007/s11142-024-09851-7.pdf
Reference54 articles.
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4. Ball, R. 2016. IFRS–10 years later. Accounting and Business Research 46 (5): 545–571.
5. Barth, M.E., W.R. Landsman, M. Lang, and C. Williams. 2012. Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics 54 (1): 68–93.
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