An analysis of the comparability between international corporations resulting from international accounting standards

Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/1957/5298

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DC Field	Value	Language
dc.contributor	Banyi, Monica	-
dc.date	2007-06-11T18:13:12Z	-
dc.date	2007-06-11T18:13:12Z	-
dc.date	2007-06-11T18:13:12Z	-
dc.date.accessioned	2013-10-16T07:52:50Z	-
dc.date.available	2013-10-16T07:52:50Z	-
dc.date.issued	2013-10-16	-
dc.identifier	http://hdl.handle.net/1957/5298	-
dc.identifier.uri	http://koha.mediu.edu.my:8181/xmlui/handle/1957/5298	-
dc.description	This study compares the accounting standards of three different entities, the United Kingdom Generally Accepted Accounting Principles, the domestic accounting standards of France, and the International Financial Reporting Standards (IFRS). The analysis consists of a comparison between two companies, British Airways and Air France – KLM, for FY 2005, specifically examining differences in the treatments of pension plans, negative goodwill, and presentation. The primary reasons for differences between the domestic standards and IFRS are explained from a descriptive standpoint. The goal of the study is to provide support for the hypothesis that reporting under IFRS will increase the comparability between international corporations, and thus provide stockholders with comparable information with which to make decisions.	-
dc.language	en_US	-
dc.subject	Comparability	-
dc.subject	Negative Goodwill	-
dc.title	An analysis of the comparability between international corporations resulting from international accounting standards	-
dc.type	Thesis	-
Appears in Collections:	ScholarsArchive@OSU

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