Szerző szerinti böngészés "Patel, Nidhiben"

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    Comparing and Evaluating IFRS and GAAP: A Comprehensive Analysis of Account Standards Convergence
    Patel, Nidhiben; Hamad, Mirjam; DE--Gazdaságtudományi Kar
    The convergence of US GAAP and International Financial Reporting Standards (IFRS) is examined in this thesis, with an emphasis on how standardisation enhances global financial reporting openness, comparability, and accuracy. In order to illustrate the advantages and challenges of harmonising standards for multinational firms and investors, it looks at cooperative initiatives in fields including revenue recognition and lease accounting. In order to contribute to the ongoing discussion about the future of international accounting standards and the role of convergence, important obstacles like political resistance and enduring technical differences are analysed along with suggestions for resolving these issues.