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A Comparison of the International Financial Reporting Standards (Ifrs) and Generally Accepted Accounting Principles (Gaap) for Small and Medium-Sized Entities (Smes) and Compliances of Some Asian Countries to Ifrs
Academic journal article from Journal of International Business Research, Vol. 10, No. 3
Beginning of article
ABSTRACT
This paper compares International Financial Accounting Standards (IFRS) with Generally Accepted Accounting Principles (GAAP) for small and medium-sized entities (SMEs). It touches in part convergence by the Financial Accounting Standard board (FASB) and International Accounting Standard Board (IASB) in bringing IFRS and GAAP to become one international set of standards. Countries will adopt IFRS in response to this global convergence. Asian countries have started compliance with these standards as early as June 2003 when first time adoption was issued by London International Accounting Standards Board (IASB). This paper will present the compliance of selected Asian …
