gaap和non gaap本质区别是 关于什么时间发生的什么款项要计作accruals 另外 这世界上不是除了us gaap就...
While neither IFRS nor US GAAP provide any guidance as to the chart of accounts that must be used, to be usable for IFRS and/or US GAAP purposes, the COA must be consistent with the guidance IFRS and/or US GAAP do provide. Fortunately, in most cases, IFRS and US GAAP provide similar...
This interpretation also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The effect of first applying the provisions of this interpretation was not material. We are subject to examination by the tax authorities for up ...
Accounting Standards Update (ASU) number 2010-18 Receivables (Topic 310) clarifies that modifications of loans that are accounted for within a pool under Subtopic 310-30, which provides guidance on accounting for acquired loans that have evidence of credit deterioration upon acquisition, do not ...
and there is no theoretical guidance regarding the functional forms of these associations. Consequently, research has frequently used dichotomous variables to circumvent this problem. Moreover, similar to Black et al. (2017b) and Christensen et al. (2019), we focus on managers’actions(i.e., ...
our internal performance targets and the guidance we provided to the capital markets are based on ...
and there is no theoretical guidance regarding the functional forms of these associations. Consequently, research has frequently used dichotomous variables to circumvent this problem. Moreover, similar to Black et al. (2017b) and Christensen et al. (2019), we focus on managers’actions(i.e., ...