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Lieferstatus:	i.d.R. innert 7-14 Tagen versandfertig
Veröffentlichung:	Juni 2014
Genre:	Wirtschaft / Recht
ISBN:	9783656669074
EAN-Code:	9783656669074
Verlag:	Grin Verlag
Einband:	Kartoniert
Sprache:	English
Dimensionen:	H 210 mm / B 148 mm / D 2 mm
Gewicht:	34 gr
Seiten:	12
Zus. Info:	Booklet
Bewertung:	Titel bewerten / Meinung schreiben

Inhalt:

Scientific Essay from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 100, Argosy University, course: B7640 Accounting in a Global Financial Community, language: English, abstract: United States Generally Accepted Accounting Principles (U.S. GAAP) is compared to Japanese (GAAP) for unique characteristics in financial reporting. Godwin, Goldberg, & Douthett (1998) mentioned that Non-U.S. companies listed on a primary U.S. exchange may choose to provide their U.S. shareholders with financial statements prepared according to their domestic (non-U.S.) GAAP or with U.S.-GAAP statements. In addition, differences between U.S. GAAP and Japanese GAAP include the impairment of assets, the scope of subsidiaries, and retirement benefits. Currently, Wendy¿s uses Non-GAAP accounting practices to supplement understanding of financial data for investors. This consists of Earnings Before Interest Taxes and Amortization (EBITA). There is a need for comparisons and transition in regards to change accounting standards in different countries. Presently, IAS provides uniformity in financial reporting and is being used by numerous countries. Currently, some countries are switching from domestic GAAP to IAS or IFRS. The transition may be easy with the use of software that allows for comparisons and options for convergence to new accounting standards. IFRS track, Microsoft Dynamics GP, and XBRL are computer software that allows for transition and convergence.