Comparing and Evaluating IFRS and GAAP: A Comprehensive Analysis of Account Standards Convergence

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dc.contributor.advisorHamad, Mirjam
dc.contributor.authorPatel, Nidhiben
dc.contributor.departmentDE--Gazdaságtudományi Kar
dc.date.accessioned2024-12-20T09:24:31Z
dc.date.available2024-12-20T09:24:31Z
dc.date.created2024-10-30
dc.description.abstractThe 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.
dc.description.courseBusiness Administration and Management
dc.description.degreeBSc/BA
dc.format.extent45
dc.identifier.urihttps://hdl.handle.net/2437/384102
dc.language.isoen
dc.rights.accessHozzáférhető a 2022 decemberi felsőoktatási törvénymódosítás értelmében.
dc.subjectIFRS
dc.subjectUS GAAP
dc.subjectConvergence
dc.subjectGlobal Accounting Standards
dc.subjectFinancial Reporting Quality
dc.subject.dspaceEconomics
dc.titleComparing and Evaluating IFRS and GAAP: A Comprehensive Analysis of Account Standards Convergence
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