IFRS and US GAAP: Comparative Study
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This book throws light on the similarities and differences between IFRS and GAAP. Currently the majority of countries in the world follow International Financial Reporting Standards guidelines, however, the United States still uses Generally accepted accounting principles. The book describes the plan for convergence between the two frameworks. The main difference between GAAP and IFRS is that GAAP is considerably rule based, whereas IFRS is more principal based which means IFRS has room for interpretation. This book throws light on accounting standards of India and gives insight about the objectives scope and present status of these accounting standards of India.
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